Value Added Tax in local language is "Mehrwertsteuer" and the acronym VAT is translated as "MWSt".

German nil ESL returns and Corrective ESL returns

In case there are no transactions to be reported in a given period, a nil ESL return is NOT required in Germany.

Where incorrect data has been reported in the ESL return, or where details have been missed in a return already submitted, a corrective ESL return must be filed.

The corrective ESL return in Germany is a supplementary declaration. Only the incorrect data should be corrected, or the missing data should be added. There is no need to re-submit all details that were previously reported correctly.

A corrective ESL return should tick the third page in the form.

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