The German Federal Finance Ministry released standardized forms for VAT advance returns and pre-payment procedures applicable to the 2026 calendar year, according to a December 29, 2025 circular.

The ministry's circular establishes the official templates that German businesses must use when filing periodic VAT returns and calculating advance payments throughout 2026. These forms represent the continuation of Germany's established VAT administration framework, providing businesses with the required format for reporting taxable supplies, input tax deductions, and net VAT liabilities on a monthly or quarterly basis.

German VAT-registered businesses typically file advance returns either monthly or quarterly, depending on their annual turnover and VAT liability thresholds. The standardized forms ensure consistent data collection across the German tax administration and facilitate electronic filing through the ELSTER system.

The release follows Germany's annual practice of updating VAT return templates to reflect any legislative changes or administrative refinements for the upcoming tax year. The forms will be used by approximately 3.2 million VAT-registered businesses operating in Germany.