VAT Pre-Return (USt-Voranmeldung)

The VAT pre-return (Umsatzsteuervoranmeldung) is a regular report to the tax office in which you compare the collected VAT with the paid input tax. dVersum automatically calculates all relevant code numbers from your invoice data.

What Is the VAT Pre-Return?

As a VAT-liable business, you must regularly -- monthly or quarterly -- submit a VAT pre-return (USt-VA) to the tax office. You report:

• The output VAT (Umsatzsteuer) that you charged your clients on outgoing invoices
• The input tax (Vorsteuer) that your suppliers charged you on received invoices
• The tax liability (Zahllast) or input tax surplus (Vorsteueruberhang) as the difference

Important: dVersum calculates the summary as preparation. The official submission of the VAT pre-return is done via ELSTER (www.elster.de). The values shown here are for review and preparation, not as a replacement for the ELSTER filing.

Accessing the VAT Pre-Return

In dVersum: Navigate to Finance > VAT Pre-Return, or go directly to /finanzen/ust-voranmeldung.

Selecting the Period

Year Selection

Select the desired year from the dropdown. The last 5 years are available.

Quarter or Month

You can switch between two reporting periods:

Tip: Whether you must file monthly or quarterly depends on your previous year's tax liability. With a tax liability above 7,500 EUR in the previous year, monthly filing is mandatory. Below 1,000 EUR, the tax office may exempt you from the obligation. In between, quarterly filing applies.

Code Numbers (ELSTER Form)

The summary shows the relevant code numbers (Kennzahlen) that correspond to the fields in the ELSTER form:

KZ 81 -- Taxable Revenue at 19%

Net revenue from your outgoing invoices with 19% VAT in the selected period.

• Tax base: Net amount of all invoice line items with 19% VAT
• Tax: 19% on the tax base

In dVersum: Calculated from all sent, paid, partially paid, and overdue outgoing invoices with 19% line items in the selected period.

KZ 86 -- Taxable Revenue at 7%

Net revenue from your outgoing invoices with 7% VAT in the selected period.

• Tax base: Net amount of all invoice line items with 7% VAT
• Tax: 7% on the tax base

KZ 66 -- Deductible Input Tax (Abziehbare Vorsteuer)

The input tax from your received invoices (supplier invoices) that you can claim as input tax deduction.

In dVersum: Calculated from the tax amounts of all approved, booked, and paid received invoices in the selected period.

KZ 83 -- Remaining VAT / Input Tax Surplus (Zahllast / Vorsteueruberhang)

The difference between the owed VAT and the deductible input tax:

KZ 83 = (VAT from KZ 81 + VAT from KZ 86) - KZ 66

Credit Notes and Cancellation Invoices (Gutschriften & Stornorechnungen)

Credit notes and cancellation invoices automatically reduce the respective code numbers. If a credit note contains line items with 19% VAT, the corresponding net amount is deducted from KZ 81. For 7%, it is deducted from KZ 86 accordingly. The deductions are shown in a separate area when credit notes or cancellation invoices exist in the period.

Summary Cards

Above the code numbers, four overview cards are displayed:

Example Calculation

Assuming in Q1 2026 you have:

• 3 outgoing invoices totaling 10,000 EUR net (19% VAT)
• 1 outgoing invoice with 2,000 EUR net (7% VAT)
• 5 received invoices totaling 800 EUR input tax

Then the result is:

In this case, you owe the tax office 1,240.00 EUR.

Notes on ELSTER Filing

• The VAT pre-return must be received by the tax office by the 10th of the following month (for monthly filing) or 10th of the month after quarter end
• With a permanent extension (Dauerfristverlangerung), the deadline is extended by one month
• Filing is done exclusively electronically via ELSTER
• dVersum provides the summary for preparation -- the values must be manually transferred to ELSTER

dVersum Tip

Use the VAT pre-return in dVersum to review your data before the ELSTER filing. Ensure that all received invoices are approved and booked so that the input tax is fully captured. Compare the values monthly to detect unexpected fluctuations early.