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Dauerfristverlängerung. VAT return filing extension in Germany

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Dauerfristverlängerung. VAT return filing extension in Germany

German VAT registered companies can get a one month due date extension to file their VAT returns, this authorization is called ‘dauerfristverlängerung’.  The due to file VAT returns in Germany is the 10th day of the month following the reporting period. For example, your March (or first quarter) VAT returns are normally due on 10 April. With the extension, the due date to submit and pay your March (or first quarter) German VAT return is 10 May.

How to get the ‘dauerfristverlängerung’ filing extension?

The application for the dauerfrist is made electronically through ElsterOnline, the electronic filing system of the German tax authorities. The application must be filed by the due date to submit your VAT return for the last period of the year. In addition to the application, companies filing monthly VAT returns must make a prepayment of 1/11 of the VAT paid during the previous year (in case the overall year was on a recoverable position, no prepayment is required). This prepayment can be recovered at the end of the year via the December return. However, a new prepayment will be calculated and paid to the authorities every year.