{"id":4430,"date":"2026-04-15T11:52:17","date_gmt":"2026-04-15T11:52:17","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4430"},"modified":"2026-09-01T20:31:16","modified_gmt":"2026-09-01T20:31:16","slug":"vat-advance-notification","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/umsatzsteuer-voranmeldung\/","title":{"rendered":"VAT Return"},"content":{"rendered":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n<h2>Table of Contents<\/h2>\n<ul>\n        <li><a href=\"#einleitung\">Brief definition<\/a><\/li>\n        <li><a href=\"#grundlagen\">Basics<\/a><\/li>\n        <li><a href=\"#recht\">Legal framework<\/a><\/li>\n        <li><a href=\"#einordnung\">Classification<\/a><\/li>\n        <li><a href=\"#tools\">Requirements<\/a><\/li>\n        <li><a href=\"#schritte\">Procedure<\/a><\/li>\n        <li><a href=\"#praxis\">Practice<\/a><\/li>\n        <li><a href=\"#fehler\">Sources of error<\/a><\/li>\n        <li><a href=\"#faq\">FAQ<\/a><\/li>\n        <li><a href=\"#fazit\">Conclusion<\/a><\/li>\n      <\/ul>\n<\/nav>\n\n<section id=\"einleitung\">\n        <div class=\"snippet info\">\n          <p><strong>VAT Return<\/strong> is the regular reporting of the calculated VAT liability or a VAT surplus to the tax office. It is based on the ongoing bookings of the <a href=\"\/en\/glossary\/financial-accounting\/\">Financial accounting<\/a>.<\/p>\n        <\/div>\n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Basics<\/h2>\n        <p>As part of their accounting, companies record both VAT on outgoing supplies and input tax on incoming supplies. The difference results in the tax liability or an input tax surplus.<\/p>\n        <p>The investigation is carried out on the basis of properly recorded <a href=\"\/en\/glossary\/booking-entry\/\">Booking entries<\/a> and correct <a href=\"\/en\/glossary\/accounting-entry\/\">Account assignment<\/a>.<\/p>\n      <\/section>\n\n      <section id=\"recht\">\n        <h2>Legal framework<\/h2>\n        <p>The obligation to submit the VAT advance return arises from VAT law. It must be submitted electronically to the responsible tax office by the specified deadline.<\/p>\n        <div class=\"snippet tip\">\n          <p><strong>Note:<\/strong> Complete and comprehensible bookkeeping is a prerequisite for a correct advance notification.<\/p>\n        <\/div>\n      <\/section>\n\n      <section id=\"einordnung\">\n        <h2>Systematic classification<\/h2>\n        <p>The VAT pre-registration is a regular part of ongoing financial processes. It is closely related to:<\/p>\n        <ul>\n          <li>Current financial accounting<\/li>\n          <li>Content Agreements<\/li>\n          <li>Preparation of <a href=\"\/en\/glossary\/prepare-annual-financial-statements\/\">Annual financial statement<\/a><\/li>\n        <\/ul>\n        <p>It does not constitute independent bookkeeping, but is based on business transactions that have already been recorded.<\/p>\n      <\/section>\n\n      <section id=\"tools\">\n        <h2>Requirements<\/h2>\n        <ul>\n          <li>Proper recording of all tax-relevant business transactions<\/li>\n          <li>Clean bookkeeping<\/li>\n          <li>Regular reconciliation of tax accounts<\/li>\n          <li>Understandable documentation<\/li>\n        <\/ul>\n      <\/section>\n\n      <section id=\"schritte\">\n        <h2>Typical procedure<\/h2>\n        <ol>\n          <li>Determining VAT and input tax<\/li>\n          <li>Reconciliation of tax accounts<\/li>\n          <li>Creation of the electronic report<\/li>\n          <li>Submission to the tax office<\/li>\n        <\/ol>\n      <\/section>\n\n      <section id=\"praxis\">\n        <h2>Practical relevance<\/h2>\n        <p>The VAT pre-return is a recurring process within accounting. Incorrect or incomplete bookings can have a direct impact on the reported amounts.<\/p>\n      <\/section>\n\n      <section id=\"fehler\">\n        <h2>Typical sources of error<\/h2>\n        <div class=\"snippet warn\">\n          <ul>\n            <li>Incomplete recording of tax-relevant sales<\/li>\n            <li>Incorrect assignment of tax accounts<\/li>\n            <li>Missing reconciliation of tax accounts before submission<\/li>\n          <\/ul>\n        <\/div>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n        <div class=\"snippet info\">\n        <h3>What is a VAT return?<\/h3>\n        <p>The regular reporting of the determined VAT liability or an input tax surplus to the tax office.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>What is it based on?<\/h3>\n        <p>On the continuous recording of financial accounting transactions.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>Is it mandatory?<\/h3>\n        <p>For taxable companies, there is generally a statutory obligation to pay dues.<\/p>\n      <\/div>\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>The VAT pre-registration is a legally regulated component of ongoing financial accounting. Its accuracy is directly dependent on the proper recording and reconciliation of tax-relevant business transactions.<\/p>\n      <\/section>","protected":false},"template":"","glossar-kategorien":[20],"class_list":["post-4430","glossar","type-glossar","status-publish","hentry","glossar-kategorien-finanzbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4430","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4430"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4430"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}