German VAT Advance Return Calculator
Calculate output VAT, input VAT and a simplified German advance-return balance.
Separate net revenue by rate
Enter net revenue in the two displayed rate fields. The German rates are resolved centrally for the 2026 legal baseline.
Enter deductible input VAT
Then enter the input VAT determined for the same reporting period. The calculator does not decide whether a particular purchase qualifies for deduction.
Understand payment and credit
The calculator adds output VAT on revenue and subtracts input VAT. A positive balance is payable; a negative balance is displayed as an input VAT credit.
A simplified advance return
Exempt sales, reverse charge, import VAT, corrections and other official return fields are outside the model. Check input VAT under Section 15 UStG and the reporting period and deadline under Section 18 UStG.
Frequently Asked Questions
How do I calculate German VAT payable?
Add output VAT on net revenue at each displayed rate and subtract deductible input VAT for the same period. A positive balance is payable.
Which input VAT is deductible?
Deductibility depends on matters such as a valid invoice, business use and statutory exclusions. The calculator accepts the amount you determine but does not verify eligibility.
How do I handle the standard and reduced rates?
Enter the corresponding net revenue separately in the two dynamically labelled fields. The calculator applies the displayed German rate to each amount.
When does the result show a credit?
If the deductible input VAT entered exceeds calculated output VAT, the difference is shown as an input VAT credit.
What filing deadline applies?
Under Section 18 UStG, the return and advance payment are generally due by the tenth day after the reporting period ends. Check the applicable period, exceptions and any filing extension separately.
Which legal baseline does the tool use?
Rates are resolved from the centrally maintained German contract for 2026. Classifying transactions and completing official return fields remain outside the calculator.