The German Federal Ministry of Finance has published the official template for VAT returns covering the 2026 calendar year, setting out the required forms and structure for annual VAT reporting.
The BMF circular letter dated December 29, 2025, makes available the standardized VAT return forms that German businesses must use when filing their annual VAT declarations for 2026. The template provides the official framework for reporting VAT obligations and calculations for the tax year.
This administrative guidance follows Germany's established practice of issuing annual VAT return templates to ensure consistent reporting across all taxpayers. The forms will be used by businesses to declare their VAT position when filing returns in 2027 for the 2026 tax period.
