De Vat Annual And Special Schemes

German VAT for tax year 2026 beyond the monthly or quarterly advance return: the annual VAT return (Umsatzsteuererklärung, form USt 2 A) and who files it, its deadline (2 August 2027, or 29 February 2028 with a tax adviser), reconciling it to the advance returns and paying the balance within one month; the small business scheme under § 19 UStG (EUR 25,000 and EUR 100,000, losing it mid-year, no annual return) and the EU small business scheme run by the BZSt; cash accounting under § 20 UStG (EUR 800,000, freelancers); the one-month extension and the 1/11 special prepayment; partial exemption (§ 15(4)) and input tax correction (§ 15a); domestic reverse charge (§ 13b); the EU one-stop shop (§ 18j, EUR 10,000); penalties; and the e-invoicing timetable. Trigger on: Umsatzsteuererklärung, Jahreserklärung, Abschlusszahlung, Kleinunternehmer, Istversteuerung, Sondervorauszahlung, Vorsteueraufteilung, § 15a, OSS. Out of scope: classifying transactions and filling the advance return (germany-vat

mkdir -p ~/.claude/skills/de-vat-annual-and-special-schemes
curl -L https://claudskills.com/skills/de-vat-annual-and-special-schemes/SKILL.md \
  -o ~/.claude/skills/de-vat-annual-and-special-schemes/SKILL.md

@misc{de-vat-annual-and-special-schemes-2026,
  author    = {openaccountants},
  title     = {De Vat Annual And Special Schemes [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/de-vat-annual-and-special-schemes/}
}