The Author of the Article
To keep in mind
This article discusses filing deadlines and extension options for German VAT returns. It highlights the tight deadlines for submitting VAT returns in Germany and explains how businesses can obtain a one-month extension.
Here are three key takeaways:
- Standard filing deadline: The standard deadline for filing German VAT returns is the 10th day of the month following the tax period. Missing this deadline can lead to penalties.
- Extension possibility: German tax authorities offer a "permanent extension" allowing businesses to file their VAT returns one month later. However, this extension requires a special prepayment and does not apply to annual returns.
- Prepayment for extension: To qualify for the one-month extension, businesses must make a prepayment of 1/11th of the VAT amount owed from the previous year. This prepayment is offset against the VAT liability for December.
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.
The VAT expert's eye
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.
Ensure Timely and Accurate German VAT Returns
Filing German VAT returns can be complex, especially when dealing with deadlines and potential extension requests. Missing deadlines or filing errors can lead to penalties.
Our German VAT specialists can help you navigate the VAT filing process efficiently and ensure compliance. Here's how we can assist you:
- German VAT filing expertise: We'll ensure your VAT returns are accurate and filed electronically by the standard deadlines.
- Extension application support: If an extension is necessary, we'll guide you through the application process and handle the prepayment requirements.
- Ongoing VAT compliance monitoring: We'll keep you informed of upcoming deadlines and any changes in German VAT regulations.
- Dedicated advisor: You'll have a dedicated tax advisor as your point of contact for all your German VAT needs.
By partnering with European VAT Desk, you can gain peace of mind knowing your German VAT obligations are handled by experienced professionals. Contact us today for a free consultation and ensure timely VAT compliance.
We offer a free video conference to assess your situation and provide you with a tailored solution.