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
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
VAT payable the prior year does not exceed €7,500
VAT payable the prior year does not exceed €1,000