Provisional and final tax invoice: the difference

Updated on 08.10.2026 · 2 minute read

In short: The provisional tax invoice is a preliminary invoice that you often pay before the final invoice has been determined. When the final assessment arrives, payments already made are credited. What remains is an additional payment or a credit that is refunded.

The typical sequence

1. Provisional invoice: it arrives first and is paid, all at once or, once approved by the tax office, in instalments.
2. Final invoice (final assessment): it replaces the provisional one.
3. Settlement: what has already been paid is credited. Often the provisional invoice is already fully paid and only a balance remains:
   • an additional payment, if the final invoice is higher than what has already been paid,
   • a credit, if more has already been paid than the final invoice requires.

Not always in this order

Just as often, the final invoice arrives first and an instalment plan is only approved afterwards. Then the amount of the final invoice that is still open is split into instalments.

If you paid in advance, these advance payments are also credited later. If more was paid than owed, the result is a credit.

What to watch out for

• The provisional invoice is settled once the final one arrives. It must no longer be counted as an open amount, otherwise you count twice.
• Do not lose amounts already paid: they are credited against the final invoice.
• A credit is not a debt but an expected refund.

How SteuerImBlick handles it

• You create the final invoice directly from the provisional one. Payments already made are credited automatically.
• The provisional invoice is then archived and no longer counts towards the open balance, but can still be found in the archive.
• If a credit remains, it appears under Expected refunds. It is never counted as overdue.
• If the final invoice is deleted again, the provisional one automatically becomes active again.
• The overview per tax year shows over the years what is paid and what is open.

Frequently asked questions

This article gives a general overview and is not tax advice. What applies in your case is determined by the responsible tax office.