How to make zero declaration and normal declaration for VAT in Germany？

2026-02-12

When it comes to VAT declaration in Germany, there are generally two types: zero declaration and normal declaration.

1. Zero Declaration:

t* If your business has no VAT-related transactions during a particular tax period, you are required to submit a zero declaration.
t* This involves filling out the necessary forms indicating that no VAT was charged or paid during the period.
t* The deadline for submitting the zero declaration is typically the 10th of the month following the reporting period.
2. Normal Declaration:

t* If your business has had VAT-related transactions (sales or purchases subject to VAT) during the tax period, you need to submit a normal VAT declaration.
t* This involves reporting your total sales, purchases, and the resulting VAT payable or refundable.
t* You may need to provide detailed breakdowns, such as sales within Germany, sales to other EU countries, and sales to non-EU countries.
t* The deadline for submitting the normal declaration, like the zero declaration, is typically the 10th of the month following the reporting period.

For both types of declarations, it's essential to ensure accuracy and completeness. Failure to comply with VAT reporting requirements can result in penalties and fines. It's also advisable to consult with a tax advisor or accountant to ensure compliance with the latest tax regulations and avoid any potential issues.

Remember, tax regulations can change, so it's important to stay updated and comply with the latest requirements.