An adjusted form for the VAT return 2023 (German abbreviated: USt-VA) was published.
The form and the instructions for 2023 have been finalized.
The form together with the instruction was published by the Federal Ministry of Finance (German abbreviated: BMF) on December 21st, 2022. It has been available to developers in the protected ELSTER developer area since October 2022.
The main changes to the VAT return form 2023 are:
- new field codes: 87 and 90 (for tax rate 0%)
- the form and the instructions have been graphically revised
ELSTER ERiC libraries
The new form has already been productively released by the tax authorities within the ELSTER API interface. For this purpose, the corresponding plugin for the so-called ERiC libraries was published on November 24th, 2022. The changes were implemented in a forward-looking manner prior to the adoption and promulgation of the law.
Adjustments in the instructions compared to the previous year
The instructions have been adjusted in four places. The changes in the instructions are marked in green and marked with the symbol (New!) in the margin.
Below is a rough description of the changes:
- field codes for the 0% tax rate and a brief description of the cases to which it applies
- hint on taxable sales of alcoholic liquids
- according to the change in § 23a (2) UStG, the amount was increased from EUR 35,000 to EUR 45,000
- references to form lines have been adjusted according to the new form
Late decision and announcement
The Annual Tax Act 2022 (German abbreviated: JStG 2022, ID: 291394) was passed as late as December 16th, 2022 and proclaimed on December 20th, 2022 in the Federal Law Gazette (BGBl. I page 2294).
Among other things, in § 12 German VAT code (German: UStG) a new reduced VAT rate of 0 percent was added. Currently only in context of the delivery of certain solar modules.
The form and the adapted instructions (dated December 21th, 2022) can be accessed under the following link:
BMF-Schreiben vom 21.12.2022 (GZ: III C 3 – S 7344/19/10001 :004, DOK: 2022/1285840)
Do you need an ELSTER API connection?
Recht logisch specializes in tax APIs in Germany. The company supports software manufacturers in the process of connecting their software to the ELSTER API and developed a state-of-the-art solution for this purpose.
Feel free to contact Krzysztof Tomasz Zembrowski in case of questions concerning the ELSTER ERiC API.