Filing a VAT pre-submission on ELSTER as a Kleinunternehmer: How it works for transactions under § 13b UStG

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Kleinunternehmer are normally completely exempt from VAT - but there's one important exception: for certain purchases, the reverse charge procedure under § 13b UStG applies. In that case, you still owe German VAT and have to calculate it on that purchase yourself and report it via ELSTER.

In this article, we'll explain exactly when this applies and walk you through creating the pre-submission yourself, step by step.

The short version: when does this filing obligation apply?

For your own sales (the invoices you issue), you remain fully exempt from VAT as a Kleinunternehmer - nothing changes there.

For certain purchases, it's different. This affects not only cross-border transactions but also certain domestic B2B transactions:

• Foreign purchases (other services): services from businesses in other EU countries or outside the EU (e.g. ads on Meta/Google, software subscriptions, hosting)

• Intra-Community acquisitions: goods delivered from other EU countries (strictly speaking, a separate category under § 1a UStG, but with a similar reporting obligation to § 13b)

• Certain domestic B2B transactions: e.g. construction services and building cleaning as a subcontractor; deliveries of scrap metal, gold, or certain metals; as well as mobile phones, tablets, game consoles, and integrated circuits (per Annex 3 UStG)

In all these cases, you owe the German VAT on that purchase yourself - regardless of the fact that you're otherwise exempt as a Kleinunternehmer.

Even though you don't charge VAT on your own invoices, you're still considered a "business" ("Unternehmer:in") under VAT law when it comes to these incoming supplies.

This means you have to calculate, report, and pay the VAT on these received services yourself - without being able to deduct it as input tax (since Kleinunternehmer generally can't claim input tax at all).

Rule of thumb: if the incoming invoice doesn't show VAT, or includes the note "Steuerschuldnerschaft des Leistungsempfängers" / "reverse charge," you should check whether this filing obligation applies to you.

Why does this apply despite the Kleinunternehmer exemption?

Kleinunternehmer are regular businesses for VAT purposes under § 2 UStG. Under § 19 UStG, only the turnover that you generate domestically within the meaning of § 1 Abs. 1 Nr. 1 UStG - i.e. where the place of supply under §§ 3 and 3a UStG is in Germany - is exempt from tax.

If, as a Kleinunternehmer, you sell a service to a business in another EU country, for example, the place of supply under the general B2B rule is usually abroad anyway. That transaction isn't taxable in Germany in the first place, so it isn't "exempted" by § 19 UStG at all - it was never taxable there to begin with.

For purchases (incoming supplies), however, you're a regular business as a Kleinunternehmer and can therefore become liable for the tax under § 13b UStG, since the reverse charge procedure requires that the recipient of the service be a business.

As described above, this doesn't just apply to cross-border transactions: for certain domestic B2B transactions too (construction services as a subcontractor, building cleaning, certain goods deliveries like scrap metal or mobile phones), tax liability shifts to you as the recipient, as long as you're a business yourself - even as a Kleinunternehmer.

However, unlike businesses under the standard taxation scheme, you don't get to deduct input tax (VAT) in this case.

Since Kleinunternehmer often don't provide a VAT ID, foreign providers sometimes treat them like private end consumers when invoicing and charge their local VAT (or 19% German VAT via the OSS scheme) instead of billing at 0% with a reverse charge note.

That doesn't change your obligation to report the German VAT yourself if a genuine reverse charge case applies.

Important note on your VAT ID

For B2B purchases within the EU (and for providers outside the EU that require one too), always provide your VAT ID. If you don't, the provider will often simply charge you VAT at their own country's rate.

Since you're still considered a business under § 13b UStG for these purchases, it's possible that German VAT becomes due on top under the reverse charge procedure.

In the worst case, you end up paying twice: once in foreign VAT to the provider, and once in German VAT to the tax office.

Providing your VAT ID ensures the provider correctly invoices without VAT and with a "reverse charge" note, so you only report and pay the tax once, correctly, in Germany.

Why doesn't Accountable support this automatically?

Currently, Accountable doesn't support the automatic creation of VAT pre-submissions for Kleinunternehmer. This isn't really a deliberate choice - it's simply because this case has so far been rare and not very relevant.

That's changing, though: more and more software providers used by Kleinunternehmer - for advertising, hosting, design tools, or other digital services - are based in other EU countries or outside the EU.

As a result, Kleinunternehmer are increasingly receiving invoices with a reverse charge note and are therefore potentially subject to § 13b UStG more often than before.

Until we can automate this within Accountable, here's how to create the pre-submission yourself in ELSTER.

Step by step: the VAT pre-submission on ELSTER

1. Set up access to ELSTER

If you don't have an ELSTER account yet, register at elster.de with your tax number and set up an ELSTER certificate. Depending on the method you choose, this can take a few days, so plan ahead.

2. Select the right form

Log into your ELSTER account and navigate to:
Formulare & Leistungen > Alle Formulare > Steuererklärungen > Umsatzsteuer > Umsatzsteuervoranmeldung

Select the correct filing period (monthly or quarterly, depending on what applies to you - usually quarterly) and the relevant year.

Select the period that matches the VAT return you are submitting:

• I. Kalendervierteljahr = 1st quarter (January–March)

• II. Kalendervierteljahr = 2nd quarter (April–June)

• III. Kalendervierteljahr = 3rd quarter (July–September)

• IV. Kalendervierteljahr = 4th quarter (October–December)

If you file your VAT returns monthly, simply select the relevant month instead (e.g. Januar = January, Februar = February, etc.).

3. Fill in your personal and general details

Enter your tax number, name, and contact details. As a Kleinunternehmer, you generally don't make any entries in the "taxable turnover" section, since you're exempt by default.

4. Enter the correct line items (Kennzahlen)

4.1. Goods from another EU country: If you purchased goods from another EU country, you can find the relevant fields in ELSTER under “Innergemeinschaftliche Erwerbe” (Intra-Community acquisitions).

4.2. Services and other reverse-charge cases: For services purchased from abroad, the reverse-charge mechanism often applies. This means that you, as the recipient of the service, are responsible for declaring the German VAT.

You can find the relevant fields in ELSTER under “Leistungsempfänger als Steuerschuldner (§ 13b UStG)” (Recipient liable for VAT).

💡 Which VAT rate should you use?

For services, you need to calculate the VAT yourself. Use the VAT rate that would apply to this service in Germany – usually 19%, or 7% for certain services.

Example: You purchase a software subscription for €100 net from a business in another EU country. This type of service would be subject to 19% VAT in Germany:

€100 × 19% = €19 VAT

In line 30, you therefore enter:

• Reference no. 46: €100 net amount

• Reference no. 47: €19 VAT

Note: Field names, line numbers and reference numbers may change with new versions of the ELSTER forms. If the fields in your ELSTER form differ from those shown here, refer to the current ELSTER guidance.

5. Check input tax deduction

As a Kleinunternehmer, you generally can't claim the VAT arising from the reverse charge procedure as input tax. This means the calculated tax becomes your payment due directly - there's no offsetting.

6. Review and submit the form

Use ELSTER's built-in plausibility check to avoid input errors. Then submit the pre-submission, authenticated via your ELSTER certificate.

7. Don't forget to pay

The calculated VAT is due on the 10th day after the end of the filing period, or directly upon submission of the pre-submission.

Transfer the amount to your local tax office in time, and make sure to include your tax number, the tax type (VAT), and the relevant period in the transfer details, so the payment can be correctly matched.

In short

• As a Kleinunternehmer, you're normally exempt from filing VAT pre-submissions - that applies to your own sales.

• For certain purchases, you still have to report and pay German VAT yourself: for foreign services, intra-Community acquisitions, and certain domestic B2B transactions (e.g. construction services, building cleaning, scrap metal, mobile phones).

• For B2B purchases within the EU (and sometimes outside it too), always provide your VAT ID - otherwise you risk paying foreign VAT plus German VAT on top, i.e. double taxation.

• Depending on the type of purchase, you enter the amounts in different lines: 89/93 for goods from the EU, 46/47 for services from the EU, 84/85 for remaining § 13b cases. The total goes in line 37, the payment due in line 83.

• Input tax deduction isn't possible for Kleinunternehmer in this case - the calculated tax becomes the full payment due.

• If you're unsure about the exact fields in the form, it's worth checking the ELSTER filing guide or consulting a tax advisor.

This article doesn't replace individual tax advice. For more complex cases or if you're unsure, we recommend consulting a tax advisor.

Author - Valesca Wilms

As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.

Who is Valesca ?