German annual VAT return, EC sales list and invoices
The annual return under § 18(3) UStG is due seven months after the year ends, or with a tax adviser by the end of February of the year after next, and the balancing payment falls due one month after receipt. Intra-EU supplies are only exempt if the recapitulative statement reaches the Federal Central Tax Office by the 25th day, monthly from 50,000 euros per quarter. Plus the ten mandatory invoice details and the small-amount invoice up to 250 euros. Three modules, each with a fully worked case study.
Intermediate3 modules62 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Handling VAT on business within the EU· Step 2 of 9· Next step: German acquisition threshold — is your EU purchase taxable in Germany?
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- understand the annual return as a self-assessment of its own, standing alongside the advance returns
- work out the filing deadline under § 149 AO for your own year, with and without a tax adviser
- calculate the due date of a balancing payment from the date the return is received
- recognise when a late-filing surcharge becomes mandatory and when the law waives that automatic rule
- check the four conditions of an exempt intra-EU supply under § 6a UStG
- place the role and origin of the VAT identification number
- determine the reporting period and deadline of the recapitulative statement under § 18a UStG, including the 50,000-euro threshold
- understand why a missing or wrong report costs the exemption
- recognise what counts as an invoice under § 14(1) UStG, and tell an e-invoice from any other invoice
- check the ten mandatory details of § 14(4) UStG and name the typical gaps
- name the additional details on an invoice for an intra-EU supply
- extract the input tax from a small-amount invoice and know its limits
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 121 minFree — no accountThe annual VAT return: who owes it, by when, and what falls due afterwardsWhat you will be able to do
- understand the annual return as a self-assessment of its own, standing alongside the advance returns
- work out the filing deadline under § 149 AO for your own year, with and without a tax adviser
- calculate the due date of a balancing payment from the date the return is received
- recognise when a late-filing surcharge becomes mandatory and when the law waives that automatic rule
- Module 220 minIncluded in the full courseSupplying VAT-free into the EU, and the report the exemption depends onWhat you will be able to do
- check the four conditions of an exempt intra-EU supply under § 6a UStG
- place the role and origin of the VAT identification number
- determine the reporting period and deadline of the recapitulative statement under § 18a UStG, including the 50,000-euro threshold
- understand why a missing or wrong report costs the exemption
- Module 321 minIncluded in the full courseThe invoice that carries input tax deduction: mandatory details and small-amount invoicesWhat you will be able to do
- recognise what counts as an invoice under § 14(1) UStG, and tell an e-invoice from any other invoice
- check the ten mandatory details of § 14(4) UStG and name the typical gaps
- name the additional details on an invoice for an intra-EU supply
- extract the input tax from a small-amount invoice and know its limits
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (9)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (9)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.