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.