ustva-aufsichtskommunikation-grundregeln-dora - VAT Pre-Declaration Review §18 UStG
Review VAT pre-declarations under §18 UStG for regulatory compliance
Tags
Updated: 2026-06-30Capabilities
Typical Inputs
Typical Outputs
What this skill does
- determine reporting period
- calculate filing deadline
- apply deadline extension
- create VAT pre-declaration
- submit via ELSTER
- correct filing errors
- verify tax classification
Inputs
- previous year tax liability
- current reporting period
- sales and turnover data
- input tax amounts
- intra-Community acquisitions
- reverse charge transactions
- deadline extension status
- correction requirements
- ELSTER access credentials
Outputs
- VAT pre-declaration review protocol
- filing deadline calculation
- corrected VAT pre-declaration
- correction notice
- deadline extension application
Requirements
- ELSTER certified access
- German tax law database access
- taxpayer identification
- financial transaction data