What is a VAT declaration (Umsatzsteuererklärung)? Updated on April 24, 2024 By Nicolas Bouliane A VAT declaration (Umsatzsteuererklärung or UStE) is a yearly report you send to the Finanzamt. It tells them how much VAT you charged, how much VAT you paid, and how much VAT you owe the Finanzamt. How VAT works in Germany ➞