Extended deadlines on Annual VAT returns 2020 to 2025 in Germany

Extended deadlines apply for the submission of Annual VAT returns in Germany.

30 August, 2022


Extended deadlines apply for the submission of the Annual VAT returns from 2020 to 2025 reporting periods in Germany.

The decision aims to be a relief measure that facilitates operators meeting their VAT compliance obligations in the difficult economic and social context resulting from the Covid-19 pandemic, the Ukraine crisis as well as some other local taxes modifications.

The deadline for submitting the Annual VAT return 2020 by a recognized tax advisor has been extended to 31 August 2022. The deadline extension has been approved once the initial deadline is expired.

Annual VAT returns 2021 and forward will benefit from extended deadlines they have opted to seek the assistance of a recognized tax advisor for direct submission. The specific deadline extensions for the submission vary for each year:

  • Annual VAT return 2021: deadline extension to 31 October 2022 in case of direct submission, and 31 August 2023 in case of submission by a recognized tax advisor.
  • Annual VAT return 2022: deadline extension to 2 October 2023 in case of direct submission, and 31 July 2024 in case of submission by a recognized tax advisor.
  • Annual VAT return 2023: deadline extension to 2 September 2024 in case of direct submission, and 2 June 2025 in case of submission by a recognized tax advisor.
  • Annual VAT return 2024: deadline extension to 31 July 2025 in case of direct submission, and 30 April 2026 in case of submission by a recognized tax advisor.
  • Annual VAT return 2025: deadline extension to 31 July 2025 in case of direct submission, and 1 March 2027 in case of submission by a recognized tax advisor.

Deadlines will progressively go back to the regular ones from 2025, this is the 31st July of the following year, and 28th February of the second following year, when submitted by a recognized tax advisor.

The extended deadlines for submission also imply the extension of the interest-free grace period to one month after the new deadlines.

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