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Following our earlier announcements, the German authorities confirmed an extended deadline for the Annual VAT return. Where these filings are done directly by the taxpayer, they will be due by 31 July of the following year (instead of 31 May). Where they are submitted by a recognised tax consultant, there is an extended deadline until 28 February of the second following year (instead of 31 December).
These changes will apply as from 1 January 2018. Hence the first return that will benefit from extended deadlines is the 2018 Annual VAT return.
Germany has a unique system when it comes to VAT return deadlines. Normally, VAT returns must be filed by the 10th day of the following month. However, taxpayers may get an extension called ´Dauerfristverlangerung´ allowing them to submit the return by the 10th day of the second following month. For example, the July VAT return is usually due by 10 August, but in case you benefit for the extension, you can submit it up to 10 September. An application and prepayment are required in order to benefit from the German due date extension. You can find more information about the German deadline extension in our German country manual.
Similarly, the annual VAT return has a standard and an extended deadline. Where this return is submitted by the taxpayer directly, the deadline is (currently) 31 May. Where a recognised tax consultant takes care of the submission, this return can be filed before 31 December of the following year. As explained above, these deadlines will be extended to 31 July of the following year and 28 February of the second following year, respectively.
You can find more information about content, deadlines and other requirements of German annual VAT returns in our German country manual.