Advance VAT returns with ELSTER: how to submit from Motorica
From prepared bookkeeping records to the submission response: check the requirements, period and figures for your advance VAT return in Motorica.io.
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What Motorica handles and what you need to check
Motorica.io connects invoices, receipts and payment records with preparation of the German advance VAT return (UStVA). Recorded transactions produce filing data that is technically validated with ERiC and submitted through ELSTER after your approval. The interface supports twelve languages; the filing follows Germany’s tax procedure.
Motorica.io appears in the official ELSTER software directory. This is not certification or a recommendation by the authorities. Even successful ERiC validation does not confirm that every transaction has been classified correctly for tax purposes. Resolve uncertain cases before filing, with your tax adviser where needed.
Requirements before your first submission
First establish whether you must file an advance VAT return and for which period. This depends on your tax treatment and the tax office’s requirements. Being self-employed does not by itself make someone using the German small-business VAT exemption liable for regular advance returns; special situations may still require a filing.
In Motorica, you need complete business and tax details, a suitable valid ELSTER certificate and password, and the relevant permission within the business. Pay particular attention to the tax number and which business the certificate belongs to. Successful calculation cannot compensate for an expired certificate. Advance VAT returns support 2021–2026. Demo actions simulate external operations and do not prove that a real return was filed.
Prepare complete bookkeeping records
Record sales invoices, credit notes or cancellations and relevant purchase receipts. Check tax rates, net amounts, VAT and deductible input VAT. A number recognized from an uploaded receipt is a suggestion to review, not a binding tax assessment.
Match payments to their transactions and resolve unmatched items. The VAT timing follows the applicable rules, especially accrual-based or cash-based VAT taxation; it cannot universally be inferred from the invoice or payment date. Review reverse charge, intra-community transactions, mixed business/private use and disputed input VAT separately. Avoid recording the same receipt twice.
Choose the period, calculate and review the figures
Open the advance VAT return in the backoffice and select the year and reporting period. Review the underlying records and calculate the return. Compare the totals with invoices, receipts and the transactions you have already clarified. The wrong month or quarter may produce technically valid yet substantively incorrect data.
Simplified example without special cases: VAT on taxable sales is €1,900 and lawfully deductible input VAT is €380 for the period. The advance payment is €1,520. This illustrates the calculation; it does not determine which amounts your business can deduct or allocate to that period.
Validate with ERiC and address responses
Start technical validation of the prepared return. Motorica passes the data to ERiC and stores the validation status. If errors appear, read the responses and correct the affected business details or bookkeeping records. Then validate again.
Validation and submission are separate steps. A successful check does not mean the tax office has received the return. If relevant records change after validation, the updated version must be checked again. Motorica checks the validated data snapshot before sending; an outdated or damaged snapshot must not be sent without validation.
Approve submission and check its status
Once the data has been reviewed for tax accuracy and is technically valid, explicitly initiate submission. Enter required certificate details only in the intended product dialog. The request may initially be queued or processing. These intermediate states are not evidence of successful filing.
Check the status and response attached to the record afterwards. Retain the available submission information or protocol. If an error is reported, resolve its cause first. When the outcome is unclear or a timeout occurs, inspect the existing submission before sending again; another click is not reliable error handling. Correcting an already submitted return is a separate substantive step.
Keep filing deadlines and payments separate
Under § 18 UStG, the return and advance payment are generally due by the tenth day after the reporting period ends. An approved permanent extension moves the deadlines by one month. The deadline rule in § 108 AO covers weekends and public holidays. The applicable deadline depends on your circumstances and any tax office instruction.
A successful ELSTER submission does not automatically pay the tax debt. Arrange timely payment separately or ensure an effective direct-debit arrangement with the tax office. Check whether a correction changes the amount payable. The annual VAT return and EÜR are separate procedures; an advance VAT return replaces neither.
Frequently asked questions
Do I need a certificate? Authenticated submission in Motorica requires a suitable valid ELSTER certificate and the necessary permissions.
Is a successful validation status enough? No. It confirms technical validation; the separate submission response establishes the sending outcome.
Can I treat EÜR and advance VAT returns alike? No. EÜR determines profit; the advance VAT return determines a VAT advance payment. Motorica supports EÜR for 2021–2025; EÜR for 2026 is not yet enabled for submission.
Does Motorica replace my tax adviser? The software supports capture, calculation, technical validation and sending. Individual tax decisions remain with you or your tax adviser.
Read more and try it
The practical guide explains preparation, validation and responses. The background article explains EÜR, VAT and deadlines.
Explore the ELSTER features
Invoices, receipts and payments provide the basis for EÜR and advance VAT returns. Motorica checks filing data with ERiC and submits it through ELSTER after your approval.
No payment details · No automatic renewal