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German VAT due dates

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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 10 April, but if the due date extension applies, the date is shifted to 10 May.

The Annual summary VAT return is normally due the last day of May of the year following the reporting period. However, if filed by a recognised tax consultant, the due date is the end of December of that same year. For example, the 2015 Annual VAT return is normally due by 31 May, but the due date is shifted to 31 December if submitted by a recognised tax consultant.

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.