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The deadline of the annual summary VAT returns in Germany will be extended from 31 May to 31 July of the following year. Where this return is submitted by a German authorised tax consultant (Steuerberater), the new deadline will be 28 February of the second year following the reporting period. For example, the 2017 VAT return is due by 31 July 2018. In case this return is submitted by a Steuerberater, the deadline will be 28 February 2019.
Where these annual VAT returns are submitted late, an automatic penalty of 0.25% of the VAT due will apply. The VAT due is reduced by the amount paid throughout the year, therefore, penalties will apply on the remaining payment following the monthly or quarterly returns submitted and paid during the year. In addition, late filing penalties apply in Germany. In this respect, a fixed amount will be charged by the authorities for every return submitted late. You can find more information about the German annual VAT returns in our Country VAT manuals.
Not all countries require annual summary VAT returns. These returns are filings summarizing the data reported throughout the year. Where annual returns are due, also monthly, quarterly or bimonthly VAT returns must be filed during the year. Annual summary returns are due in Spain, Italy, Austria, Germany, Ireland, Luxembourg and Portugal.
Finally, also the penalties on German ECSL returns are now stricter. This increase is in line with similar developments in other European countries which have also increased penalties for late filing of these returns.