Calculate your German VAT prepayment: seller example

You sold goods in March and want to know how much VAT to transfer by 10 April? The prepayment is the VAT on your sales minus the input VAT on your purchases and fees (section 16(2) UStG). You report it in the VAT return and pay it on the tenth day after the period ends (section 18(1) UStG).

Last updated: 29 October 2026

In brief

Formula: VAT on your sales minus deductible input VAT gives the amount to pay (section 16(2) UStG).
Due: on the 10th day after the filing period ends (section 18(1) UStG). If the 10th falls on a weekend or a public holiday, the next working day applies (section 108(3) AO).
Period: the default is the quarter; if your tax in the previous year was above 9,000 euros, it is the month. If it was 2,000 euros or less, the tax office can release you from filing VAT returns (section 18(2) UStG).
Reverse charge: you owe the tax and, if you may deduct input VAT, deduct it again in the same period.
Negative result: you enter a surplus with a minus sign; the tax office pays it out after approval.

How do you calculate the prepayment?

The calculation has three parts:

VAT on your sales: net sales times the tax rate, 19 percent or 7 percent (section 12 UStG), from key figures 81 and 86. Refunds to customers reduce the turnover in the period of the refund (section 17(1) UStG).
Tax you owe yourself: for example on a service from a business in another EU country that is invoiced without tax (section 13b UStG).
Input VAT: the tax on invoices from other businesses for your business, if you hold the invoice (section 15(1) UStG).

Amount to pay = 1. plus 2. minus 3. You enter the result as "remaining VAT prepayment" in key figure 83 (line 50). If it is negative, the line shows a surplus.

What this means for you: Subtract your deductible input VAT from the VAT on your sales to get the amount to pay.

Example: one month for an Amazon seller

The numbers are made up. You are taxed under the regular scheme and file monthly. In March 2026 you have:

Item	Net	Tax	Key figure
Sales at 19 %	12,000.00	2,280.00	81
Sales at 7 %	1,000.00	70.00	86
Software subscription from a provider in another EU country, invoice without tax	200.00	38.00 (owed by you)	46 and 47
Input VAT from the Amazon fee invoice with German VAT	600.00	114.00	66
Input VAT from goods purchased	4,000.00	760.00	66
Input VAT from the EU provider's service (reverse charge)		38.00	67

The VAT on your sales is 2,350.00 euros (2,280.00 plus 70.00). Add the 38.00 euros you owe yourself. The input VAT is 912.00 euros (114.00 plus 760.00 plus 38.00).

2,350.00 + 38.00 - 912.00 = 1,476.00 euros to pay. You transfer it by Friday, 10 April 2026.

When an Amazon fee invoice carries German VAT and when it comes without tax is explained in Deduct Amazon fees.

What this means for you: Apply the same three parts to your own month.

Example: an eBay seller with refunds

This one is made up as well. In one month you sell goods for 3,000.00 euros net at 19 percent and refund customers 400.00 euros net. At the same time you buy goods for 10,000.00 euros net with 1,900.00 euros of input VAT.

Item	Net	Tax
Sales at 19 %	3,000.00	570.00
Refunds to customers	-400.00	-76.00
Turnover after refunds (key figure 81)	2,600.00	494.00
Input VAT from goods purchased (key figure 66)	10,000.00	1,900.00

494.00 - 1,900.00 = -1,406.00 euros. That is a surplus. You enter the tax base in key figure 81 as 2,600 euros after the reductions, and key figure 83 with a minus sign. The tax office transfers a refund to the bank account on file, unless it is offset against tax debts.

What this means for you: Refunds reduce the VAT on your sales, so deduct them before you calculate.

Where does the result go?

The result goes into the VAT return. How to fill it in on ELSTER is in VAT return via ELSTER: the guide; where input VAT is entered is in Enter input VAT in the VAT return.

If you use the permanent extension, the deadline moves by one month; if you file monthly, you pay a special prepayment, which you deduct in the December return as a rule (more in Special prepayment for the VAT extension).

What this means for you: Enter the result in the VAT return and pay it by the tenth day after the period ends.

How VAT GPT helps

VAT GPT is the tax software for online sellers, freelancers and small businesses in Germany. It calculates and files in one place, in this order:

your OSS return
VAT
EÜR
trade tax
income tax

For the prepayment that means:

Upload: You upload your Amazon and eBay reports as a CSV or Excel file.
Check: VAT GPT calculates the VAT return: output VAT minus input VAT in key figure 83. You check the result; it shows either "Total VAT to pay" or "Total VAT to receive as a refund".
Send: With VAT GPT Pro you send the VAT return through ELSTER.

VAT GPT calculates with the data you upload or confirm. There is Free, Go (30 days free with all Pro features) and Pro. Try for free now

Frequently asked questions

How do I calculate the VAT prepayment? VAT on your sales minus deductible input VAT (section 16(2) UStG).

When do I have to pay? By the 10th day after the filing period ends (section 18(1) UStG).

Monthly or quarterly? Quarterly is the default; monthly if your tax in the previous year was above 9,000 euros. If you start a business in 2026, the expected tax of 2026 decides for 2026; if you were active for only part of 2025, you scale the 2025 tax up to a full year for 2026 (section 18(2) sentence 6 UStG). This special rule runs only to 2026: if you start in 2026, by the current wording you file monthly for 2027 (section 18(2) sentence 4 UStG).

What if the input VAT is higher than the output VAT? Then you have a surplus. You enter it in key figure 83 with a minus sign.

Does an Amazon fee count as input VAT? Yes, if you hold an invoice with German VAT. If an Amazon company from another EU country invoices the fee without tax, you owe the tax yourself and, if you may deduct input VAT, deduct it in the same period.