Step by step
If you are liable to pay VAT, you can only declare VAT electronically. The tax authorities send you a login code to do so. This phased planning explains where you should fill in what on the digital form.
Log in with your login data that you received from the tax authorities. You can login on the site of the tax authorities.
- With 1: Add up the invoices you wrote with 21% VAT, but without the VAT. This is your turnover. Then you add up the VAT of these invoices. Fill in 1a. Do the same with the invoices 6% VAT. Fill in 1b.
Question 1c does not apply to artists.
With questions 1d and 1e you put the amounts representing your private use and with 1e you fill in the amounts that have not been taxed with you. Insofar this applies to your situation.
- With 2: Transfer regulations or VAT transferred to you does not apply to artists. Here, you fill in nothing.
- With 3 it is about deliveries abroad. Add up all the amounts of invoices you wrote to companies abroad, but within the EU. A 0% VAT rate applies here. Write down the total amount with question 3.
- With question 4 you fill in the amount and the VAT of purchases in a country within and outside the EU, provided you received permission from the tax authorities to settle this through your VAT-declaration.
With 5a you add up the VAT from questions 1 to 4.
With 5b, You deduct from this the VAT you paid to suppliers (the input tax). Then you get the intermediate result with 5c. If you make use of the special scheme for small undertakings, you can fill in an amount at 5d. With 5e, you fill in the assessment of the previous declaration, you settle this in 5f with the assessment of this declaration.
If you arrive at a positive amount with 5g, fill this in with 5g and tick the option pay. If you arrive at a negative amount, fill this in with 5g and tick the option repayment.
If you filled in a positive amount with question 5g, you have to pay this amount. Fill in this amount on the inserted accept giro, together with your bank account number and your signature and send it in time. You can also pay through internet banking. The transfer shall go faster. Check the data on the overleaf of the form and send it electronically.
Make a copy for your administration. Fill in an application, leave it for a day and look at it again before sending the application. If you sent the application you can send a new application to the tax authorities within 24 hours. The last one will apply then.