GenerallyChanges to the forms for the preliminary VAT return and the annual VAT return 2026
Changes to the forms for the preliminary VAT return and the annual VAT return 2026
February 12, 2026
Since the law on the modernization and digitalization of the fight against undeclared work was passed very late on December 29, 2025, and it had already become apparent during the legislative process that some new regulations would also affect the preliminary VAT return, the publication of the forms for the preliminary VAT returns and the annual VAT return was delayed until December 29, 2025. The following changes to the forms should be noted:
For goods stored up to January 1, 2026, and removed after December 31, 2025, there is a legal transitional provision under which the regulations for removal and the associated taxation remain in effect for a transitional period until and including December 31, 2029. The background to this is that certain items could be stored tax-free in a so-called VAT warehouse. Various services related to storage were also tax-exempt. The tax exemptions for the so-called VAT warehouse regulation expired on December 31, 2025, making a transitional provision necessary for goods stored up to that point but not yet removed.
The average rate for farmers and foresters, applicable to the respective assessment base, must be reduced by the rate for the flat-rate input tax amount that was in effect at the time of the transaction. The resulting percentage is then applied to the assessment base, and the result is recorded as the tax amount in the relevant key figures. The average rate applicable since January 1, 2025, and also valid for 2026, is 7.8 %.
Furthermore, there are now separate entry options for recording the basis of assessment and the value added tax for travel services and for sales that are subject to the margin scheme of Section 25a of the German VAT Act (including second-hand goods).
Also new is the option to register the basis of assessment for an intra-Community acquisition if the first purchaser owes this amount in the context of an intra-Community triangular transaction.
The remaining changes to the forms compared to those of the previous year serve to adjust the timing or are of an editorial or printing nature.
The specialist news in the information center is provided to you by the editorial team for Tax & Law at DATEV eG.
Changes to the forms for the preliminary VAT return and the annual VAT return 2026
Since the law on the modernization and digitalization of the fight against undeclared work was passed very late on December 29, 2025, and it had already become apparent during the legislative process that some new regulations would also affect the preliminary VAT return, the publication of the forms for the preliminary VAT returns and the annual VAT return was delayed until December 29, 2025. The following changes to the forms should be noted:
For goods stored up to January 1, 2026, and removed after December 31, 2025, there is a legal transitional provision under which the regulations for removal and the associated taxation remain in effect for a transitional period until and including December 31, 2029. The background to this is that certain items could be stored tax-free in a so-called VAT warehouse. Various services related to storage were also tax-exempt. The tax exemptions for the so-called VAT warehouse regulation expired on December 31, 2025, making a transitional provision necessary for goods stored up to that point but not yet removed.
The average rate for farmers and foresters, applicable to the respective assessment base, must be reduced by the rate for the flat-rate input tax amount that was in effect at the time of the transaction. The resulting percentage is then applied to the assessment base, and the result is recorded as the tax amount in the relevant key figures. The average rate applicable since January 1, 2025, and also valid for 2026, is 7.8 %.
Furthermore, there are now separate entry options for recording the basis of assessment and the value added tax for travel services and for sales that are subject to the margin scheme of Section 25a of the German VAT Act (including second-hand goods).
Also new is the option to register the basis of assessment for an intra-Community acquisition if the first purchaser owes this amount in the context of an intra-Community triangular transaction.
The remaining changes to the forms compared to those of the previous year serve to adjust the timing or are of an editorial or printing nature.
The specialist news in the information center is provided to you by the editorial team for Tax & Law at DATEV eG.
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