Sample of the forms of VAT pre-registration and advance payment procedure for the calendar year 2023

With reference to the outcome of the discussions with the highest financial authorities of the countries, the following applies:

(1) In the sales tax pre-registration and advance payment procedure, the attached sample forms will be introduced for the pre-registration periods from January 2023:

• VAT 1 A sales tax advance return 2023
• VAT 1 H Application for permanent extension and registration of the special advance payment 2023
• USt 1 E Instructions for the advance VAT return 2023
• VAT 5 E Instructions for applying for a permanent extension/registering the special advance payment for 2023

Sources:

• datev-magazin.de
• bundesfinanzministerium.de

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