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Frequency of German VAT returns

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Frequency of German VAT returns

German VAT returns are filed monthly when the total VAT payable the previous calendar year exceeds €7,500. If payable VAT is below this amount, VAT returns are normally filed on a quarterly basis.

Businesses filing quarterly VAT returns can request a change into monthly filing when the total amount of refundable VAT in the prior year exceeds €7,500.

Finally, if the total amount of VAT payable does not exceed €1,000 in the prior year, the company is allowed to file VAT returns annually. This is, quarterly and monthly VAT returns are not required when the VAT paid the previous year is below this amount.

 German VAT returns – Frequency of filing

 Monthly

 VAT payable the prior year exceeds €7,500. Monthly filing may be  granted upon request where the repayable amount the previous  year  exceeded €7,500

 Quarterly

 VAT payable the prior year does not exceed €7,500

 Annual

 VAT payable the prior year does not exceed €1,000