GermanyManual

Value Added Tax in local language is "Mehrwertsteuer" and the acronym VAT is translated as "MWSt".

German VAT due dates

As a general rule, periodic VAT returns in Germany must be filed and paid by the 10th day of the month following the reporting period. In case the "Dauerfristverlängerung" extension applies, the due date is extended to the 10th day of the second month following the reporting period. For example, the first quarter VAT return is normally due by 10th April, but if the due date extension applies, the date is shifted to 10th May.

The Annual summary VAT return is normally due the last day of July of the year following the reporting period. However, if filed by a recognised tax consultant, the due date is the end of February of the second following year. For example, the 2018 Annual VAT return is normally due by 31st July 2019, but the due date is shifted to 28th February 2020 if submitted by a recognised tax consultant. These are recently updated deadlines as announced in our newsletter.

If the due date falls on a Saturday, Sunday or bank holiday, the date is shifted to the next working day.  Public bank holidays change from one region to another, therefore, it is recommended to double check with Marosa before taking them into account.

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