UVA in a nutshell: who files VAT returns, when and how

Who must file?

Anyone invoicing within the VAT system (i.e. not a Kleinunternehmer) files the UVA via FinanzOnline. Kleinunternehmer are generally exempt.

Monthly or quarterly?

• Quarterly if last year's revenue was at most €100,000.
• Monthly above that.

The deadline

Filing and payment are due on the 15th of the second month after the period — January's UVA by March 15, Q1 by May 15.

What it contains

A balance: output VAT on your invoices minus deductible input VAT (Vorsteuer) on your purchases. Positive → you pay; negative → credit.

Tips

• The form is the U30, filed electronically.
• Late filing risks a 2% Säumniszuschlag.
• Billtree's reports and ebInterface XML give your accountant the full VAT breakdown in minutes.