- The German Federal Ministry of Finance (BMF) has published new templates for the 2026 VAT advance return, introducing a significant procedural change.
- The previous general code 23 for “supplementary information” is replaced by the more detailed code 500, with selection values 1–4 for different scenarios.
- Code 500 allows for more precise classification of cases, such as unresolved issues, deviations from official opinion, requests for personal review, or multiple reasons.
- A separate explanatory attachment is still required; code 500 should only be used when necessary to avoid delays or legal risks.
Source: ebnerstolz.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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