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  1. Hello, I have a double regarding umzatsteuer voranmeldung for freelancers. I usually pay monthly VAT using elster. Recently in January,  I received a letter from finanzamt asking me to pay quarterly instead of monthly. But I forgot about it and paid it monthly for January. I got another letter from finanzamt saying my VAT advance payment for January has been rejected and that I have to pay quarterly. But my money is not refunded. My doubt is whether I should include or exclude January for first quarter payment. If I include January, will my money that I  paid by mistake be refunded? If yes when will it be refunded? Thank you in advance.