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German nil and corrective VAT returns

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German nil and corrective VAT returns

In case no transactions need to be reported in a given period, a nil VAT return must be filed. There are no specific requirements other than include 0.00 in the final VAT position.

Regarding corrective VAT returns, where there is a change on the output or input VAT reported in a given period, a corrective VAT return must be filed replacing the return previously submitted.

  • These returns are due for both, changes on the input and changes on the output VAT
  • The corrective return completely replaces the previously submitted return. There is no ‘supplementary declaration’ in Germany.
  • Corrections in the annual summary VAT return are generally not accepted. Only where the amounts to be corrected are low and the VAT position is not very different, these corrections would be accepted.
  • Once the annual summary VAT return has been submitted for a given year, any subsequent correction should be done by correcting this annual return. No corrections are allowed for the monthly or quarterly VAT returns once the annual return is filed.
  • Corrective returns must be filed electronically