# Germany Vat Return

> Use this skill whenever asked to prepare, review, or classify transactions for a German VAT return (Umsatzsteuer-Voranmeldung / UStVA) for a self-employed individual or very small business operating under the Regelbesteuerung in Germany. Trigger on phrases like "prepare VAT return", "do the German VAT", "fill in UStVA", "create the return", "Umsatzsteuer", "Vorsteuer", or any request involving German VAT filing. Also trigger when classifying transactions for VAT purposes from bank statements, invoices, or other source data. This skill covers Germany only and only Regelbesteuerung (standard taxation). Kleinunternehmer, Organschaft, Differenzbesteuerung, partial exemption, and Ist-Versteuerung edge cases are all in the refusal catalogue. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later (for workflow architecture) AND eu-vat-directive v0.1 or later (for EU directive content). ALWAYS read this skill before touching any German VAT work.

- Skill: `openaccountants/germany-vat-return` (Agent Skill)
- Install (CLI): `npx skillmds@latest add openaccountants/germany-vat-return`
- Raw SKILL.md: https://api.skillmd.com/api/skills/openaccountants/germany-vat-return/raw
- Safety review: pending
- Works with: Claude Code, Claude.ai, OpenAI Codex
- Category: AI & ML
- License: AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (c
- Author: openaccountants (https://skillmd.com/u/openaccountants)
- Updated: 2026-09-17
- Page: https://skillmd.com/skills/openaccountants/germany-vat-return

---


# Germany VAT Return Skill (Umsatzsteuer-Voranmeldung / UStVA) v2.0

> **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

## Section 1 -- Quick reference

**Read this whole section before classifying anything. The workflow runbook is in `vat-workflow-base` Section 1 -- follow that runbook with this skill providing the country-specific content and `eu-vat-directive` providing the EU directive content.**

| Field | Value |
|---|---|
| Country | Germany (Federal Republic of Germany) |
| Standard rate | 19% |
| Reduced rate | 7% (food, books, accommodation, local transport under 50 km, water, cultural events) |
| Other rates | 0% photovoltaic installations under 30 kWp (ss12(3) UStG); 5.5% forestry (rare) |
| Zero rate (functional) | Exports (ss4 Nr.1a), intra-EU B2B goods (ss4 Nr.1b), B2B services to EU/non-EU (ss3a(2)) |
| Return form | Umsatzsteuer-Voranmeldung (UStVA) -- advance VAT return |
| Filing portal | https://www.elster.de (electronic only; paper not accepted) |
| Authority | Finanzamt (local tax office); Bundeszentralamt fuer Steuern (BZSt) for USt-IdNr |
| Currency | EUR only |
| Filing frequencies | Monthly (prior year VAT liability > EUR 9,000); Quarterly (EUR 2,000--9,000); Annual only (< EUR 2,000); First 2 years of new business: monthly (mandatory) |
| Deadline | 10th of the month following the return period (extended by 1 month with Dauerfristverlaengerung) |
| Annual declaration | Umsatzsteuererklaerung (USt-E), due 31 July following year (without Steuerberater) or end of February of 2nd following year (with Steuerberater) |
| Companion skill (Tier 1, workflow) | **vat-workflow-base v0.1 or later -- MUST be loaded** |
| Companion skill (Tier 2, EU directive) | **eu-vat-directive v0.1 or later -- MUST be loaded** |
| Contributor | DRAFT -- awaiting practitioner validation |
| Validated by | AWAITING VALIDATION -- must be validated by a Steuerberater (licensed tax advisor) in Germany |
| Validation date | Pending |

**Key UStVA Kennzahlen (the boxes you will use most):**

| Kz | Meaning |
|---|---|
| 81 | Taxable domestic supplies at 19% (net amount; tax auto-calculated) |
| 86 | Taxable domestic supplies at 7% (net amount; tax auto-calculated) |
| 35 | Supplies at other tax rates (net) |
| 36 | Tax on Kz 35 (tax amount entered manually) |
| 41 | Intra-Community supplies of goods, zero-rated B2B (net) |
| 43 | Export supplies to non-EU (net, zero-rated) |
| 45 | Other tax-free supplies with input deduction (B2B services to non-EU) |
| 21 | Non-taxable B2B services to EU customers (net, place of supply = recipient country) |
| 48 | Exempt supplies without input deduction (financial, insurance, medical, education, rent) |
| 46 | Reverse charge base -- supplies by foreign businesses, ss13b(1) (net) |
| 47 | Tax on Kz 46 (output VAT self-assessed, tax amount) |
| 84 | Reverse charge base -- domestic ss13b(2) (construction, cleaning, scrap, etc.) (net) |
| 85 | Tax on Kz 84 (output VAT self-assessed, tax amount) |
| 89 | Intra-Community acquisition of goods at 19% (net; tax auto-calculated) |
| 93 | Intra-Community acquisition of goods at 7% (net; tax auto-calculated) |
| 66 | Input VAT from domestic invoices (tax amount) |
| 61 | Input VAT from intra-Community acquisitions (tax amount) |
| 67 | Input VAT from ss13b reverse charge (tax amount) |
| 83 | Total output VAT (derived) |
| 65 | Net advance payment / refund (derived: output minus input) |

**Conservative defaults -- Germany-specific values for the universal categories in `vat-workflow-base` Section 2:**

| Ambiguity | Default |
|---|---|
| Unknown rate on a sale | 19% |
| Unknown VAT status of a purchase | Not deductible (no Vorsteuerabzug) |
| Unknown counterparty country | Domestic Germany |
| Unknown B2B vs B2C status for EU customer | B2C, charge 19% |
| Unknown business-use proportion (vehicle, phone, home office) | 0% recovery |
| Unknown SaaS billing entity | Reverse charge from non-EU (Kz 46/47) |
| Unknown blocked-input status (gifts, private use) | Blocked |
| Unknown whether transaction is in scope | In scope |
| Unknown Bewirtung documentation status | Block (treat as undocumented, no recovery) |

**Red flag thresholds -- country slot values for the reviewer brief in `vat-workflow-base` Section 3:**

| Threshold | Value |
|---|---|
| HIGH single-transaction size | EUR 5,000 |
| HIGH tax-delta on a single conservative default | EUR 300 |
| MEDIUM counterparty concentration | >40% of output OR input |
| MEDIUM conservative-default count | >4 across the return |
| LOW absolute net VAT position | EUR 10,000 |

---

## Section 2 -- Required inputs and refusal catalogue

### Required inputs

**Minimum viable** -- bank statement (Kontoauszug) for the period in CSV, PDF, or pasted text. Must cover the full filing period. Acceptable from any German or international business bank: Deutsche Bank, Sparkasse, Commerzbank, ING, N26, DKB, Volksbank/Raiffeisenbank, Postbank, Revolut Business, Wise Business, or any other.

**Recommended** -- sales invoices (Ausgangsrechnungen) for the period (especially for intra-EU B2B services and zero-rated supplies), purchase invoices (Eingangsrechnungen) for any input VAT claim above EUR 300, the client's USt-IdNr (DE + 9 digits) or Steuernummer in writing.

**Ideal** -- complete invoice register, EUeR (Einnahmen-Ueberschuss-Rechnung) or BWA, prior period UStVA, Dauerfristverlaengerung status, Sondervorauszahlung amount.

**Refusal policy if minimum is missing -- SOFT WARN.** If no bank statement is available at all, hard stop. If bank statement only without invoices, proceed but record in the reviewer brief: "This UStVA was produced from Kontoauszug alone. The reviewer must verify, before approval, that input VAT claims above EUR 300 are supported by compliant Rechnungen (ss14 UStG) and that all reverse-charge classifications match the supplier's invoice."

### Germany-specific refusal catalogue

These refusals apply on top of the EU-wide refusals in `eu-vat-directive` Section 13 (R-EU-1 through R-EU-12). If any trigger fires, stop, output the refusal message verbatim, end the conversation. Refusal is a safety mechanism.

**R-DE-1 -- Kleinunternehmer ss19 UStG.** *Trigger:* client is Kleinunternehmer, or prior-year turnover was <= EUR 25,000 and current-year turnover will not exceed EUR 100,000, and client has not opted into Regelbesteuerung. *Message:* "Kleinunternehmer under ss19 UStG do not charge VAT and cannot recover Vorsteuer. They do not file UStVA advance returns. They must file an annual Umsatzsteuererklaerung only. This skill covers Regelbesteuerung clients only. Note: ss13b reverse charge obligations still apply to Kleinunternehmer receiving services from foreign businesses -- escalate to a Steuerberater for those situations."

**R-DE-2 -- Organschaft (VAT group).** *Trigger:* client is part of a VAT group (Organschaft) under ss2(2) Nr.2 UStG, or asks about group registration. *Message:* "Organschaft creates a single taxable entity for VAT purposes. Internal supplies between group members are non-taxable (Innenumsaetze). The Organtraeger files a single UStVA for the entire group. This requires Steuerberater guidance. Out of scope for this skill."

**R-DE-3 -- Differenzbesteuerung (margin scheme).** *Trigger:* client deals in second-hand goods, art, antiques, or collectables under the margin scheme (ss25a UStG). *Message:* "Margin scheme transactions require transaction-level margin computation under ss25a UStG. Out of scope for this skill."

**R-DE-4 -- Partial exemption.** *Trigger:* client makes both taxable supplies and exempt-without-credit supplies (ss4 Nr.8-29 UStG) and the exempt proportion is not de minimis. *Message:* "You make both taxable and exempt supplies. Your input VAT must be apportioned under ss15(4) UStG, which requires an annual pro-rata calculation. Please use a Steuerberater to determine and confirm the pro-rata rate before input VAT is claimed."

**R-DE-5 -- Ist-Versteuerung edge cases.** *Trigger:* client uses cash-basis accounting (Ist-Versteuerung under ss20 UStG) and the period contains timing differences between invoicing and payment that materially affect the return. *Message:* "Ist-Versteuerung timing issues require transaction-by-transaction analysis of payment dates versus invoice dates. This skill assumes Soll-Versteuerung (accrual basis). For Ist-Versteuerung with material timing differences, please use a Steuerberater."

---

## Section 3 -- Supplier pattern library (the lookup table)

This is the deterministic pre-classifier. When a transaction's counterparty matches a pattern in this table, apply the treatment from the table directly. Do not second-guess. Do not consult Tier 1 rules -- the table is authoritative for patterns it covers.

**How to read this table.** Match by case-insensitive substring on the counterparty name as it appears in the bank statement (Kontoauszug). If multiple patterns match, use the most specific. If none match, fall through to Tier 1 rules in Section 5.

### 3.1 German banks (fees exempt -- exclude)

| Pattern | Treatment | Notes |
|---|---|---|
| DEUTSCHE BANK | EXCLUDE for bank charges/fees | Financial service, exempt under ss4 Nr.8 UStG |
| SPARKASSE, SPK, KREISSPARKASSE, STADTSPARKASSE | EXCLUDE for bank charges/fees | Same |
| COMMERZBANK, COBA | EXCLUDE for bank charges/fees | Same |
| ING, ING-DIBA | EXCLUDE for bank charges/fees | Same |
| N26, NUMBER26 | EXCLUDE for bank charges/fees | Same |
| DKB, DEUTSCHE KREDITBANK | EXCLUDE for bank charges/fees | Same |
| VOLKSBANK, RAIFFEISENBANK, VR BANK | EXCLUDE for bank charges/fees | Same |
| POSTBANK | EXCLUDE for bank charges/fees | Same |
| REVOLUT, WISE (fee lines) | EXCLUDE for transaction/maintenance fees | Check for separate taxable subscription invoices |
| ZINSEN, ZINSERTRAG, HABENZINSEN | EXCLUDE | Interest income/expense, out of scope |
| DARLEHEN, KREDIT, TILGUNG | EXCLUDE | Loan principal movement, out of scope |
| KONTOGEBÜHR, KONTOFÜHRUNG, ENTGELT | EXCLUDE | Account maintenance fee, exempt financial service |

### 3.2 German government, regulators, and statutory bodies (exclude entirely)

| Pattern | Treatment | Notes |
|---|---|---|
| FINANZAMT, FA | EXCLUDE | Tax payment (Umsatzsteuer, Einkommensteuer, Gewerbesteuer), not a supply |
| BUNDESKASSE, BUNDESZENTRALAMT | EXCLUDE | Federal treasury / BZSt, tax payments |
| IHK, INDUSTRIE- UND HANDELSKAMMER | EXCLUDE | Chamber of commerce membership fees, sovereign act |
| HWK, HANDWERKSKAMMER | EXCLUDE | Trades chamber fees, sovereign act |
| GEZ, RUNDFUNKBEITRAG, BEITRAGSSERVICE | EXCLUDE | Broadcasting levy, not a VATable supply |
| GEWERBEAMT, ORDNUNGSAMT, STADTVERWALTUNG | EXCLUDE | Government fee, sovereign act |
| BERUFSGENOSSENSCHAFT, BG | EXCLUDE | Statutory accident insurance, social security |
| ZOLLAMT, ZOLL | EXCLUDE for duties; EUSt (import VAT) may be recoverable -- flag for reviewer |

### 3.3 German utilities

| Pattern | Treatment | Kz | Notes |
|---|---|---|---|
| STADTWERKE | Domestic 19% | 66 | Electricity, gas, water -- standard rated overhead |
| TELEKOM, DEUTSCHE TELEKOM, T-MOBILE | Domestic 19% | 66 | Telecoms/broadband -- overhead |
| VODAFONE, VODAFONE DEUTSCHLAND | Domestic 19% | 66 | Telecoms -- overhead |
| O2, TELEFONICA DEUTSCHLAND | Domestic 19% | 66 | Telecoms -- overhead |
| 1&1, UNITED INTERNET | Domestic 19% | 66 | Internet/hosting -- overhead |
| CONGSTAR, ALDI TALK, SIMYO | Domestic 19% | 66 | Mobile -- overhead |
| STROM, GAS, ENERGIEVERSORGUNG, E.ON, RWE, VATTENFALL, ENBW | Domestic 19% | 66 | Energy supplier -- overhead |

### 3.4 German insurance (exempt -- exclude)

| Pattern | Treatment | Notes |
|---|---|---|
| ALLIANZ | EXCLUDE | Insurance, exempt under ss4 Nr.10 UStG |
| HUK-COBURG, HUK COBURG | EXCLUDE | Same |
| DEVK | EXCLUDE | Same |
| AXA VERSICHERUNG, ZURICH, ERGO, GENERALI | EXCLUDE | Same |
| VERSICHERUNG, VERSICHERUNGSBEITRAG | EXCLUDE | All insurance premiums exempt |
| KRANKENVERSICHERUNG (private, e.g. DKV, DEBEKA) | EXCLUDE | Private health insurance, exempt |

### 3.5 German transport

| Pattern | Treatment | Kz | Notes |
|---|---|---|---|
| DB, DEUTSCHE BAHN | Domestic 7% for tickets (Fernverkehr and Nahverkehr) | 66 | Passenger transport at 7% (ss12(2) Nr.10 for Nahverkehr <= 50 km; Fernverkehr also 7% since 2020 permanent) |
| BVG, MVG, MVV, RMV, VBB, KVB, SSB, VRS, HVV | Domestic 7% | 66 | Local public transport at 7% |
| UBER, FREENOW, BOLT (DE) | Domestic 19% | 66 | Ride-hailing platform fee at 19% |
| ADAC | Domestic 19% for membership/services | 66 | Not insurance -- ADAC membership is taxable |
| FLIXBUS, FLIXTRAIN | Domestic 7% | 66 | Long-distance transport at 7% |
| SIXT, EUROPCAR, ENTERPRISE, AVIS (car rental DE) | Domestic 19% | 66 | Vehicle rental at 19%; business use portion only |

### 3.6 German food/supermarkets (blocked unless hospitality)

| Pattern | Treatment | Notes |
|---|---|---|
| ALDI, ALDI SUED, ALDI NORD | Default BLOCK input VAT | Personal provisioning. Deductible only if hospitality/catering business where food is stock in trade. |
| LIDL | Default BLOCK | Same |
| REWE | Default BLOCK | Same |
| EDEKA | Default BLOCK | Same |
| DM, ROSSMANN, MUELLER DROGERIE | Default BLOCK | Personal care, default not business |
| PENNY, NETTO, KAUFLAND, REAL | Default BLOCK | Same |
| RESTAURANT, GASTSTÄTTE, IMBISS (any named) | Domestic 19%, RECOVERABLE only if Bewirtungsbeleg complete | See Section 5 rule 5.3 for Bewirtung documentation requirements |

### 3.7 German rent

| Pattern | Treatment | Kz | Notes |
|---|---|---|---|
| MIETE (commercial, landlord opted to charge VAT under ss9 UStG) | Domestic 19% | 66 | Commercial lease where landlord exercised option to tax |
| MIETE, WOHNUNGSMIETE (residential) | EXCLUDE | Residential lease exempt under ss4 Nr.12 UStG, no input deduction |
| BÜROMIETE, GEWERBEMIETE | Domestic 19% if VAT shown on invoice | 66 | Commercial office rent -- confirm VAT is charged |
| NEBENKOSTEN, BETRIEBSKOSTEN | Check invoice | 66 | Service charges may include VAT; confirm with invoice |

### 3.8 SaaS EU suppliers (reverse charge, Kz 46/47)

These are billed from EU entities (typically Ireland or Luxembourg) and trigger ss13b(1) reverse charge. The recipient self-assesses output VAT (Kz 46/47) and claims input VAT (Kz 67). Net effect zero for fully taxable clients.

| Pattern | Billing entity | Kz (base/output/input) | Notes |
|---|---|---|---|
| GOOGLE (Ads, Workspace, Cloud) | Google Ireland Ltd (IE) | 46/47/67 | Reverse charge services |
| MICROSOFT (365, Azure) | Microsoft Ireland Operations Ltd (IE) | 46/47/67 | Reverse charge |
| ADOBE | Adobe Systems Software Ireland Ltd (IE) | 46/47/67 | Reverse charge |
| META, FACEBOOK ADS | Meta Platforms Ireland Ltd (IE) | 46/47/67 | Reverse charge |
| LINKEDIN (paid) | LinkedIn Ireland Unlimited (IE) | 46/47/67 | Reverse charge |
| SPOTIFY | Spotify AB (SE) | 46/47/67 | EU, reverse charge |
| DROPBOX | Dropbox International Unlimited (IE) | 46/47/67 | Reverse charge |
| SLACK | Slack Technologies Ireland Ltd (IE) | 46/47/67 | Reverse charge |
| ATLASSIAN (Jira, Confluence) | Atlassian Network Services BV (NL) | 46/47/67 | EU, reverse charge |
| ZOOM | Zoom Video Communications Ireland Ltd (IE) | 46/47/67 | Reverse charge |
| CANVA | Canva Pty Ltd (AU) billed via IE entity in some cases | 46/47/67 | Check invoice -- if IE entity, EU reverse charge |

### 3.9 SaaS non-EU suppliers (reverse charge, Kz 46/47)

| Pattern | Billing entity | Kz (base/output/input) | Notes |
|---|---|---|---|
| AWS | AWS EMEA SARL (LU) -- EU entity | 46/47/67 | LU entity = EU reverse charge. Same Kz 46/47 as other foreign suppliers under ss13b(1) |
| NOTION | Notion Labs Inc (US) | 46/47/67 | Non-EU reverse charge |
| ANTHROPIC, CLAUDE | Anthropic PBC (US) | 46/47/67 | Non-EU reverse charge |
| OPENAI, CHATGPT | OpenAI Inc (US) | 46/47/67 | Non-EU reverse charge |
| GITHUB (standard plans) | GitHub Inc (US) | 46/47/67 | Check if billed by IE entity |
| FIGMA | Figma Inc (US) | 46/47/67 | Non-EU reverse charge |
| HUBSPOT | HubSpot Inc (US) or HubSpot Ireland Ltd (IE) -- check invoice | 46/47/67 | Depends on billing entity; same Kz regardless |
| TWILIO | Twilio Inc (US) | 46/47/67 | Non-EU reverse charge |
| VERCEL, NETLIFY, HEROKU | US entities | 46/47/67 | Non-EU reverse charge |

**Note:** Under German law, ss13b(1) uses the same Kennzahlen (Kz 46/47/67) for both EU and non-EU foreign suppliers. Unlike Malta, there is no separate box for EU vs non-EU reverse charge. The distinction matters only for the Zusammenfassende Meldung (ZM / EC Sales List), which reports EU transactions only.

### 3.10 Payment processors

| Pattern | Treatment | Notes |
|---|---|---|
| STRIPE (transaction fees) | EXCLUDE (exempt) | Payment processing fees are exempt financial services under ss4 Nr.8 UStG |
| PAYPAL (transaction fees) | EXCLUDE (exempt) | Same -- PayPal Europe S.a r.l. (LU), exempt financial service |
| STRIPE (monthly subscription) | EU reverse charge Kz 46/47/67 | Stripe Technology Europe Ltd (IE) -- separate from transaction fees |
| SUMUP, ZETTLE, SQUARE | Check invoice | If German entity: domestic 19% Kz 66; if IE/EU entity: reverse charge Kz 46/47/67 |
| KLARNA (merchant fees) | EXCLUDE (exempt) | Financial service, exempt |

### 3.11 Professional services (Germany)

| Pattern | Treatment | Kz | Notes |
|---|---|---|---|
| STEUERBERATER, STEUERKANZLEI, TAX ADVISOR | Domestic 19% | 66 | Always deductible business overhead |
| RECHTSANWALT, KANZLEI, ANWALT, ANWALTSKANZLEI | Domestic 19% | 66 | Deductible if business legal matter |
| NOTAR, NOTARIAT | Domestic 19% | 66 | Notarial fees for business purposes |
| WIRTSCHAFTSPRÜFER, WP | Domestic 19% | 66 | Audit/accounting fees |
| UNTERNEHMENSBERATER, BERATUNG | Domestic 19% | 66 | Consulting fees |
| HANDELSREGISTER, AMTSGERICHT | EXCLUDE | Court/registry fees, sovereign act |

### 3.12 Payroll and social security contributions (exclude entirely)

| Pattern | Treatment | Notes |
|---|---|---|
| KRANKENVERSICHERUNG (statutory: AOK, TK, BARMER, DAK, IKK) | EXCLUDE | Statutory health insurance contribution |
| RENTENVERSICHERUNG, DRV | EXCLUDE | Statutory pension contribution |
| PFLEGEVERSICHERUNG | EXCLUDE | Long-term care insurance contribution |
| FINANZAMT LOHNSTEUER, LOHNSTEUER | EXCLUDE | PAYE tax remittance |
| GEHALT, LOHN, LOHNZAHLUNG | EXCLUDE | Wages paid to employees, outside VAT scope |
| AGENTUR FUER ARBEIT, ARBEITSLOSENVERSICHERUNG | EXCLUDE | Unemployment insurance contribution |
| KNAPPSCHAFT, MINIJOBZENTRALE | EXCLUDE | Minijob social contributions |

### 3.13 Internal transfers and exclusions

| Pattern | Treatment | Notes |
|---|---|---|
| UMBUCHUNG, EIGENE UEBERWEISUNG, KONTOÜBERTRAG | EXCLUDE | Internal movement between own accounts |
| DAUERAUFTRAG (to own account) | EXCLUDE | Standing order to own account |
| PRIVATEINLAGE, EINLAGE | EXCLUDE | Owner injection of capital |
| PRIVATENTNAHME, ENTNAHME | EXCLUDE | Owner drawing |
| DIVIDENDE | EXCLUDE | Dividend payment, out of scope |
| DARLEHEN, TILGUNG, KREDIT | EXCLUDE | Loan principal, out of scope |
| BARGELDABHEBUNG, GELDAUTOMAT, ATM | TIER 2 -- ask | Default exclude; ask what cash was spent on |
| GUTSCHRIFT STORNO, STORNIERUNG, RÜCKLASTSCHRIFT | Reverse of original | Book as negative in same Kz as original transaction |

---

## Section 4 -- Worked examples

These are six fully worked classifications drawn from a hypothetical bank statement (Kontoauszug) of a Germany-based self-employed IT consultant (Einzelunternehmer, Regelbesteuerung). They illustrate the trickiest cases. Pattern-match against these when you encounter similar lines in any real statement.

### Example 1 -- Non-EU SaaS reverse charge (OpenAI)

**Input line (Sparkasse Kontoauszug format):**
```
Buchungstag: 05.04.2026
Wertstellung: 05.04.2026
Buchungstext: SEPA-Basislastschrift
Verwendungszweck: OPENAI *CHATGPT PLUS 4973857 SAN FRANCISCO US
Betrag: -23,78 EUR
```

**Reasoning:**
OpenAI Inc is a US entity (Section 3.9). No VAT on the invoice. This is a service received from a non-EU supplier. ss13b(1) reverse charge applies. Place of supply is Germany under ss3a(2) UStG (B2B general rule). Both sides of the reverse charge must be reported: Kz 46 (base), Kz 47 (output VAT at 19%), Kz 67 (input VAT). Net effect zero for a fully taxable client.

**Output:**

| Date | Counterparty | Gross | Net | VAT | Rate | Kz (base) | Kz (output) | Kz (input) | Default? | Question? | Excluded? |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 05.04.2026 | OPENAI INC | -23.78 | -23.78 | 4.52 | 19% | 46 | 47 | 67 | N | -- | -- |

### Example 2 -- EU service, reverse charge (Google Ads)

**Input line:**
```
Buchungstag: 10.04.2026
Wertstellung: 10.04.2026
Buchungstext: SEPA-Basislastschrift
Verwendungszweck: GOOGLE IRELAND LTD GOOGLE ADS CID:123-456-7890
IBAN: IE29AIBK93115212345678
Betrag: -1.200,00 EUR
```

**Reasoning:**
Google Ireland Limited is an IE entity (IBAN confirms IE). Standard EU reverse charge under ss13b(1). Google Ads is a service. Kz 46 for the net base, Kz 47 for output VAT self-assessed at 19%, Kz 67 for input VAT. The gross amount is treated as the net (Google invoices net of VAT to VAT-registered EU clients). Both sides must appear on the return. Also report in ZM (Zusammenfassende Meldung) as an EU service received.

**Output:**

| Date | Counterparty | Gross | Net | VAT | Rate | Kz (base) | Kz (output) | Kz (input) | Default? | Question? | Excluded? |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 10.04.2026 | GOOGLE IRELAND LTD | -1,200.00 | -1,200.00 | 228.00 | 19% | 46 | 47 | 67 | N | -- | -- |

### Example 3 -- Bewirtung (business entertainment), fully recoverable

**Input line:**
```
Buchungstag: 15.04.2026
Wertstellung: 15.04.2026
Buchungstext: Kartenzahlung
Verwendungszweck: RESTAURANT ZUM GOLDENEN HIRSCH MUENCHEN
Betrag: -285,60 EUR
```

**Reasoning:**
Restaurant transaction. Unlike Malta where entertainment VAT is hard-blocked, in Germany business entertainment (Bewirtung) VAT is 100% recoverable under ss15(1) Nr.1 UStG -- provided proper documentation exists: maschinell erstellte Rechnung, attendees listed on back of receipt, business purpose noted, host's signature. The 30% disallowance is an income tax rule only (ss4(5) Nr.2 EStG), NOT a VAT rule. Gross EUR 285.60 includes 19% VAT. Net = EUR 240.00, VAT = EUR 45.60. Default: BLOCK (conservative -- Bewirtungsbeleg documentation unknown). Flag for reviewer.

**Output:**

| Date | Counterparty | Gross | Net | VAT | Rate | Kz (input) | Default? | Question? | Excluded? |
|---|---|---|---|---|---|---|---|---|---|
| 15.04.2026 | RESTAURANT ZUM GOLDENEN HIRSCH | -285.60 | -240.00 | 0 | 19% | -- | Y | Q1 | "Bewirtung: do you have a properly completed Bewirtungsbeleg? If yes, EUR 45.60 Vorsteuer is recoverable via Kz 66." |

### Example 4 -- Domestic purchase, standard 19%

**Input line:**
```
Buchungstag: 18.04.2026
Wertstellung: 18.04.2026
Buchungstext: SEPA-Basislastschrift
Verwendungszweck: DEUTSCHE TELEKOM AG RECHNUNG APR 2026 KD-NR 12345
Betrag: -59,95 EUR
```

**Reasoning:**
Deutsche Telekom is a domestic German supplier (Section 3.3). Telecoms at 19%. Gross EUR 59.95 includes 19% VAT. Net = EUR 50.38, VAT = EUR 9.57. Full input VAT deduction as business overhead via Kz 66, assuming 100% business use. If mixed-use phone line, business proportion applies.

**Output:**

| Date | Counterparty | Gross | Net | VAT | Rate | Kz (input) | Default? | Question? | Excluded? |
|---|---|---|---|---|---|---|---|---|---|
| 18.04.2026 | DEUTSCHE TELEKOM AG | -59.95 | -50.38 | -9.57 | 19% | 66 | N | -- | -- |

### Example 5 -- EU B2B service sale (IT consulting to Austrian client)

**Input line:**
```
Buchungstag: 22.04.2026
Wertstellung: 22.04.2026
Buchungstext: SEPA-Gutschrift
Verwendungszweck: KREATIV DIGITAL GMBH WIEN RE-2026-042 IT BERATUNG MAERZ
IBAN: AT611904300234573201
Betrag: +4.500,00 EUR
```

**Reasoning:**
Incoming EUR 4,500 from an Austrian company (AT IBAN). The client is providing IT consulting services (B2B). Place of supply for services under ss3a(2) UStG is the customer's country (Austria). The client invoices at 0% with a reverse-charge note, the Austrian customer accounts for reverse charge in Austria. Report net amount in Kz 21 (non-taxable B2B services to EU). No output VAT. Also report in ZM. Confirm: (a) customer is VAT-registered -- ask for ATU number; (b) the invoice shows no German VAT with a reverse-charge note citing ss3a(2) UStG. If the customer cannot provide a valid ATU number, reclassify as B2C and charge German 19%.

**Output:**

| Date | Counterparty | Gross | Net | VAT | Rate | Kz | Default? | Question? | Excluded? |
|---|---|---|---|---|---|---|---|---|---|
| 22.04.2026 | KREATIV DIGITAL GMBH WIEN | +4,500.00 | +4,500.00 | 0 | 0% | 21 | Y | Q2 (HIGH) | "Verify Austrian USt-IdNr (ATU format)" |

### Example 6 -- Bank fee and insurance (excluded)

**Input line:**
```
Buchungstag: 30.04.2026
Wertstellung: 30.04.2026
Buchungstext: Abschluss
Verwendungszweck: KONTOFÜHRUNGSGEBÜHR Q2/2026
Betrag: -12,90 EUR

Buchungstag: 30.04.2026
Buchungstext: SEPA-Basislastschrift
Verwendungszweck: ALLIANZ VERSICHERUNG BETRIEBSHAFTPFLICHT POLICE 12345
Betrag: -89,50 EUR
```

**Reasoning:**
Bank fee: exempt financial service under ss4 Nr.8 UStG (Section 3.1). Exclude entirely. Insurance: exempt under ss4 Nr.10 UStG (Section 3.4). Exclude entirely. Neither generates input VAT nor appears on the UStVA.

**Output:**

| Date | Counterparty | Gross | Net | VAT | Rate | Kz | Default? | Question? | Excluded? |
|---|---|---|---|---|---|---|---|---|---|
| 30.04.2026 | SPARKASSE KONTOFÜHRUNG | -12.90 | -- | -- | -- | -- | N | -- | EXCLUDE: exempt bank fee |
| 30.04.2026 | ALLIANZ VERSICHERUNG | -89.50 | -- | -- | -- | -- | N | -- | EXCLUDE: exempt insurance |

---

## Section 5 -- Tier 1 classification rules (compressed)

Each rule states the legal source and the Kennzahl mapping. Apply silently if the data is unambiguous. For full doctrinal context, see the source citations in Section 10.

### 5.1 Standard rate 19% (ss12(1) UStG)

Default rate for any taxable supply unless a reduced rate, zero rate, or exemption applies. Sales: Kz 81 (net; tax auto-calculated). Purchases: Kz 66 (enter tax amount).

### 5.2 Reduced rate 7% (ss12(2) UStG)

Applies to: food (excluding restaurant service, alcohol, luxury food), books (including e-books since 2020), newspapers, water supply, cut flowers and plants, accommodation (short-term, excluding breakfast/parking/Wi-Fi which are 19%), local public transport (Nahverkehr <= 50 km), cultural admissions (theatre, concert, museum, zoo), passenger transport (Fernverkehr, permanent 7%). Sales: Kz 86 (net; tax auto-calculated). Purchases: Kz 66 (enter tax amount at 7%).

### 5.3 Bewirtung (business entertainment) -- VAT fully recoverable

This is a commonly misunderstood rule. Unlike Malta and Ireland where entertainment VAT is blocked, in Germany:

- VAT on business entertainment IS 100% recoverable under ss15(1) Nr.1 UStG, provided:
  - A proper VAT invoice exists (maschinell erstellte Rechnung from the restaurant)
  - The back of the receipt documents: date, names of attendees, business purpose, and the host's signature
  - The entertainment has a concrete business reason (Bewirtung aus geschaeftlichem Anlass)

- The 30% disallowance is ONLY an income tax rule under ss4(5) Nr.2 EStG. It does NOT affect VAT recovery.

- Example: Business dinner EUR 200 net + EUR 38 VAT (19%). Kz 66 = EUR 38 (full VAT recovery). For income tax: only EUR 140 (70% of EUR 200) is deductible.

- **Conservative default when documentation status is unknown: BLOCK.** Only recover if the client confirms the Bewirtungsbeleg is properly completed.

### 5.4 Zero-rated and tax-free with input deduction

Exports outside EU: Kz 43 (zero-rated, requires customs export documentation). Intra-EU B2B supplies of goods: Kz 41 (zero-rated, requires customer USt-IdNr verified on VIES, transport proof, Gelangensbestaetigung or equivalent under ss17a-17c UStDV). B2B services to EU customers: Kz 21 (place of supply is customer's country under ss3a(2), no German VAT, requires customer USt-IdNr, report in ZM). B2B services to non-EU customers: Kz 45 (zero-rated, no German VAT).

### 5.5 Exempt without input deduction (ss4 Nr.8-29 UStG)

Financial services, insurance, residential rent, healthcare, education, social welfare, universal postal service. These supplies go to Kz 48. No output VAT, no input VAT deduction on related costs. If these are significant, partial exemption rules apply -- **R-DE-4 refuses** if non-de-minimis.

### 5.6 Reverse charge -- foreign suppliers (ss13b(1) UStG)

When the client receives a supply (goods or services) from a business not established in Germany and the supply is taxable in Germany: net base goes to Kz 46, output VAT self-assessed in Kz 47, input VAT in Kz 67. This applies to both EU and non-EU suppliers. Net cash effect zero for a fully taxable client. If the EU supplier incorrectly charged their local VAT (e.g. Irish 23%), that is NOT reverse charge -- treat as an overhead expense with irrecoverable foreign VAT.

### 5.7 Reverse charge -- domestic ss13b(2) UStG

Construction services (Bauleistungen), building cleaning, scrap metal, gold, gas/electricity from foreign suppliers, mobile phones/tablets > EUR 5,000 net, emission certificates. Kz 84 (base), Kz 85 (output VAT), Kz 67 (input VAT). Construction reverse charge applies ONLY when both supplier and recipient are in the construction trade (Bauleistender).

### 5.8 Intra-Community acquisition of goods (ss1a UStG)

B2B purchase of goods shipped from another EU state to Germany. Kz 89 (19%) or Kz 93 (7%) for the net base; tax auto-calculated. Input VAT via Kz 61. Net effect zero. Also report in Intrastat if above threshold (arrivals > EUR 800,000/year).

### 5.9 Import VAT (Einfuhrumsatzsteuer / EUSt)

Physical goods imported from non-EU countries. EUSt is paid to Zoll (customs) at the border, NOT self-assessed on the UStVA. Recoverable as input tax -- the Kz for recovery should be confirmed by Steuerberater (historically Kz 62 or Kz 66 with customs document). Requires Einfuhrabgabenbescheid (customs assessment notice).

### 5.10 Blocked input VAT

The following categories have restricted or zero VAT recovery:
- Business gifts > EUR 50 net per person per year (ss15(1a) Nr.1 UStG) -- hard block on ALL gifts to that recipient (not just excess)
- Hunting, fishing, yachts, guest houses, similar luxury (ss15(1a) Nr.1 UStG; ss4(5) Nr.1-4 EStG)
- Private use portion of mixed-use assets (vehicle, phone, home office) -- only business proportion deductible
- Purchases related to exempt supplies (ss15(2) UStG)
- Purchases without a proper invoice (ss15(1) Nr.1 UStG -- invoice requirement under ss14)

**Entertainment (Bewirtung) is NOT blocked** -- see rule 5.3 above. Motor vehicles are NOT fully blocked -- see Section 6.1 for the Tier 2 treatment of business/private split.

### 5.11 Private use deemed supply (unentgeltliche Wertabgabe)

If the client uses a business asset for private purposes, output VAT must be charged on the private-use portion as a deemed supply under ss3(1b) UStG (goods) or ss3(9a) UStG (services/ongoing use). The VAT base is the actual cost, not the income tax 1%-Regelung figure. Report in Kz 81 or dedicated Kz. Tier 2 -- Steuerberater must confirm the calculation method and correct Kz.

### 5.12 Photovoltaic installations at 0% (ss12(3) UStG)

Supply and installation of PV systems under 30 kWp on or near dwellings: 0% VAT since 1 January 2023. The supply is taxable at 0%, NOT exempt -- the supplier retains full input deduction rights. Purchaser pays no VAT.

### 5.13 Credit notes and corrections

Gutschrift (ss14 UStG): self-billing by the buyer, creates output tax for the supplier. Stornorechnung / Rechnungskorrektur: correction by the supplier to cancel or amend a previous invoice. Both reduce the original Kz entries. A correction in period 2 for a period 1 invoice: adjust the relevant Kz in period 2 by the negative amounts.

### 5.14 Sales -- cross-border B2C

Goods to EU consumers above EUR 10,000 EU-wide threshold: **R-EU-5 (OSS refusal) from eu-vat-directive fires**. Digital services to EU consumers above EUR 10,000: same. Below threshold: German VAT at applicable rate, Kz 81/86.

### 5.15 Dauerfristverlaengerung and Sondervorauszahlung

If granted, filing deadline extends by 1 month. Client must pay Sondervorauszahlung (1/11 of prior year's VAT liability) by 10 February. The Sondervorauszahlung is credited back in the last Voranmeldung of the year via Kz 39, deducted from the final Kz 65 result.

---

## Section 6 -- Tier 2 catalogue (compressed)

For each ambiguity type: pattern, why the Kontoauszug is insufficient, conservative default, question for the structured form.

### 6.1 Vehicle costs

*Pattern:* ARAL, SHELL, TOTAL, ESSO, JET, AGIP, STAR, Tankstelle charge; ADAC Pannenhilfe; TÜV. *Why insufficient:* vehicle type and business-use proportion unknown. Unlike Malta, German VAT does not hard-block motor vehicles -- but the business/private split determines deductibility. If 100% business: full recovery. If mixed: only business proportion recoverable, and private portion triggers deemed supply output VAT under ss3(9a). *Default:* 0% recovery. *Question:* "Is this vehicle used exclusively for business? If mixed-use, what is the business percentage? Do you keep a Fahrtenbuch or use the 1%-Regelung?"

### 6.2 Bewirtungskosten

*Pattern:* any named restaurant, Gaststätte, Imbiss, Hotel restaurant. *Why insufficient:* Bewirtungsbeleg documentation status unknown. VAT is fully recoverable IF properly documented (attendees, business purpose, signature on back of receipt). Without documentation, Finanzamt will deny the deduction. *Default:* block (no recovery). *Question:* "Do you have a properly completed Bewirtungsbeleg for this meal? (Attendees listed, business purpose noted, your signature on the back of the maschinell erstellte Rechnung?)"

### 6.3 Home office (Arbeitszimmer)

*Pattern:* Miete, Strom, Internet charges that could relate to a home office. *Why insufficient:* home office deductibility in Germany requires either a dedicated room (abgetrenntes Arbeitszimmer) with no private use, or the Tagespauschale (EUR 6/day, max EUR 1,260/year for income tax -- but this is an income tax concept, not VAT). For VAT, only a proportional share of utilities/rent is deductible if the home office qualifies. *Default:* 0% recovery for home-related costs. *Question:* "Do you have a dedicated home office room (separate room used exclusively for business)? What percentage of total living space does it represent?"

### 6.4 Cash withdrawals (Bargeldabhebung)

*Pattern:* ATM, Geldautomat, Bargeldabhebung, Kassenbeleg. *Why insufficient:* unknown what cash was spent on. *Default:* exclude as owner drawing (Privatentnahme). *Question:* "What was the cash withdrawal used for? If business purchases, do you have receipts?"

### 6.5 Mixed SaaS billing entity

*Pattern:* Google, Microsoft, Adobe, Meta, Slack, Zoom, LinkedIn, Apple, Amazon, Dropbox, Atlassian, Stripe, PayPal where the legal entity is not visible in the Kontoauszug. *Why insufficient:* same brand can bill from Ireland (EU reverse charge Kz 46/47), US (non-EU reverse charge Kz 46/47), or Germany (domestic 19% Kz 66). While the Kz is the same for EU and non-EU foreign suppliers, the treatment differs if the supplier has a German establishment. *Default:* reverse charge from non-EU (Kz 46/47 -- most conservative). *Question:* "Could you check the most recent invoice from each SaaS provider? I need the legal entity name, country, and whether it shows German VAT (Umsatzsteuer) or a reverse-charge note."

### 6.6 Round-number transfers (Gesellschaftereinlage or Umsatz?)

*Pattern:* large round incoming credit from a name matching the client's name or a family member. *Why insufficient:* could be a customer sale (Umsatz), owner injection (Privateinlage), or family loan. *Default:* exclude as Privateinlage. *Question:* "The EUR X transfer from [name] -- is this a customer payment, your own money going in (Einlage), or a loan?"

### 6.7 Amazon purchases

*Pattern:* AMAZON, AMAZON PAYMENTS, AMAZON EU SARL, AMZN MKTP. *Why insufficient:* Amazon purchases could be business supplies (deductible at 19% or 7% depending on item) or personal (blocked). Additionally, Amazon may bill from Luxembourg (Amazon EU S.a r.l.), Germany (Amazon.de GmbH), or US entities. *Default:* block (personal). *Question:* "Was this Amazon purchase for business or personal use? If business, what was the item?"

---

## Section 7 -- Excel working paper template (Germany-specific)

The base specification is in `vat-workflow-base` Section 3. This section provides the Germany-specific overlay.

### Sheet "Transactions"

Columns A-L per the base. Column H ("Kz code") accepts only valid German UStVA Kennzahl codes from Section 1 of this skill. Use blank for excluded transactions. For reverse-charge transactions, enter the base Kz (e.g. 46), the output Kz (e.g. 47), and the input Kz (e.g. 67) separated by slashes in column H.

### Sheet "Kz Summary"

One row per Kennzahl. Column A is the Kz number, column B is the description, column C is the value computed via formula. Mandatory rows:

```
Output tax (domestic sales):
| 81  | Taxable supplies 19% (net)         | =SUMIFS(Transactions!E:E, Transactions!H:H, "81")  |
| T81 | Tax on Kz 81                        | =Kz_Summary!C[81_row]*0.19                          |
| 86  | Taxable supplies 7% (net)          | =SUMIFS(Transactions!E:E, Transactions!H:H, "86")  |
| T86 | Tax on Kz 86                        | =Kz_Summary!C[86_row]*0.07                          |
| 35  | Supplies at other rates (net)      | =SUMIFS(Transactions!E:E, Transactions!H:H, "35")  |
| 36  | Tax on Kz 35                        | entered manually                                     |

Zero-rated / exempt:
| 41  | IC supplies of goods (net)         | =SUMIFS(Transactions!E:E, Transactions!H:H, "41")  |
| 43  | Export supplies (net)              | =SUMIFS(Transactions!E:E, Transactions!H:H, "43")  |
| 21  | B2B services to EU (net)          | =SUMIFS(Transactions!E:E, Transactions!H:H, "21")  |
| 45  | Other tax-free with deduction     | =SUMIFS(Transactions!E:E, Transactions!H:H, "45")  |
| 48  | Exempt without deduction (net)    | =SUMIFS(Transactions!E:E, Transactions!H:H, "48")  |

Intra-Community acquisitions:
| 89  | IC acquisitions 19% (net)         | =SUMIFS(Transactions!E:E, Transactions!H:H, "89")  |
| T89 | Tax on Kz 89                       | =Kz_Summary!C[89_row]*0.19                          |
| 93  | IC acquisitions 7% (net)          | =SUMIFS(Transactions!E:E, Transactions!H:H, "93")  |
| T93 | Tax on Kz 93                       | =Kz_Summary!C[93_row]*0.07                          |

Reverse charge (ss13b):
| 46  | Foreign supplier base (net)       | =SUMIFS(Transactions!E:E, Transactions!H:H, "46")  |
| 47  | Tax on Kz 46                       | =Kz_Summary!C[46_row]*0.19                          |
| 84  | Domestic ss13b(2) base (net)      | =SUMIFS(Transactions!E:E, Transactions!H:H, "84")  |
| 85  | Tax on Kz 84                       | =Kz_Summary!C[84_row]*0.19                          |

Input tax:
| 66  | Input VAT domestic invoices        | =SUMIFS(Transactions!F:F, Transactions!H:H, "66")  |
| 61  | Input VAT IC acquisitions          | =C[T89_row]+C[T93_row]                              |
| 67  | Input VAT ss13b reverse charge     | =C[47_row]+C[85_row]                                |

Totals:

…(truncated)