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Any VAT question ?
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Standard deadline – 10th of the following month
In Germany, companies need to fill in:
- Monthly VAT returns, if their VAT due in previous calendar year exceeds the amount of € 7.500
- Quarterly VAT returns if their VAT due in previous calendar year is between € 1.500 and € 7.500
The VAT return filling must be submitted electronically by the 10th of the month after the taxable period ends. The online tax platform for submission is called ElsterOnline. The amount of VAT due has to be received by the German authorities by the same date!
Deferred deadline – 1 additional month
However, the Tax Authorities are allowed to postpone the deadline, by way of general authorization. That “permanent extension” gives the opportunity for VAT registered businesses to get a one-month extension, to fill in their VAT returns and pay the VAT due.
Let's take an example
For example, if a company needs to submit its April 2023 VAT return by May 10th 2023, this deadline can be prolonged to June 10th. The same regime is applicable to quarterly returns as well.
How and when can I apply for the deferment?
The application for the extension can be done via ElsterOnline. Companies required to fill in quarterly or monthly returns can apply for it with respect to the last VAT reporting period of each calendar year for the next calendar year. The one-month extension requires submitting a special form and a downpayment. The downpayment amounts to 1/11 of the VAT due in the previous year and can be offset against the VAT liability of December or last quarter of the next calendar year.
Caution: not applicable to annual return!
The extension is only applicable to monthly and quarterly VAT returns. It is not applicable to annual VAT returns that need to be submitted by July 31st of the next calendar year.st of the next calendar year.
Should you have any questions regarding the application of VAT in Germany or in another country, please feel free to contact us at your earliest convenience.