Umsatzsteuer-Voranmeldung: VAT advance return filing deadline
Next: 10 November 2026then 10 December 2026, 10 January 2027
All VAT-registered businesses in Germany above the Kleinunternehmer threshold, or that opted into standard VAT treatment.
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Next: 10 November 2026then 10 December 2026, 10 January 2027
All VAT-registered businesses in Germany above the Kleinunternehmer threshold, or that opted into standard VAT treatment.
Manufacturers of any product, software developers and SaaS providers, importers, fulfilment providers and, where no EU manufacturer exists, online marketplaces and distributors.
24 months after the implementing regulations of 2024-11-28 (Art. 5a Reg. 2024/1183); the Commission communicates it as 'end of 2026'
No direct obligation on private businesses yet; companies dealing with public authorities and those doing KYC/onboarding should prepare to accept wallet-based identification.
Next: 31 December 2026then 31 December 2027, 31 December 2028
GmbH, UG (haftungsbeschränkt) and other capital companies (and qualifying GmbH & Co. KG) registered in Germany; sole traders (Einzelunternehmen) and standard partnerships are generally not subject to this HGB disclosure duty.
Postponed by Regulation (EU) 2025/2650; micro/small primary operators in low-risk countries only file a one-off simplified declaration. Tag scoping clarified 2026-09-08: sectors/flags cannot express 'only these 7 commodities' in this dataset's tag vocabulary, so a general importer in the listed sectors can still match by tags alone — read whoIsAffected below to check whether your actual goods are covered before treating this as applicable.
ONLY micro and small importers, wood and furniture makers, coffee roasters, chocolate makers, printers and retailers that actually deal in EUDR Annex I commodities and their derived products: cattle (incl. leather), cocoa (incl. chocolate), coffee, palm oil, rubber (incl. tyres), soy, and wood (incl. furniture, paper, printed products). This does NOT cover general consumer goods, electronics, textiles or other imports/exports outside that Annex I list — e.g. a general e-commerce importer of unrelated goods (even one that also imports batteries) is out of scope even though the sector/flag tags below cannot fully exclude that profile.
Receiving instant euro payments is mandatory for non-euro-area PSPs from 2027-01-09; sending and VoP from 2027-07-09
Banks and payment institutions in non-euro Member States; businesses in Poland, Sweden, Czechia, Hungary, Denmark, Romania and Bulgaria paying or receiving euros.
Next: 31 July 2027then 31 July 2028, 31 July 2029
GmbH/UG (KSt + GewSt), Einzelunternehmen and partnerships (ESt/Gewerbesteuer where applicable), and their outsourced bookkeepers/tax advisors.
Any business that places products on the EU market or exports from it — manufacturers, importers and distributors of any size — with the highest practical exposure for importers sourcing from regions or sectors with documented forced-labour risk.
Indicative. Per the Commission's ESPR working plan 2025-2030 delegated acts are targeted for iron & steel in 2026 and textiles, tyres and aluminium in 2027; obligations typically apply ~18 months after adoption. As of August 2026 no delegated act has been adopted
Manufacturers, importers and brands of the first product groups, especially clothing, footwear, steel products, tyres and furniture; retailers will need to display DPP information.
Council Directive (EU) 2025/516; Member States may postpone the platform deemed-supplier rules until 2030-01-01
Marketplaces and booking platforms in accommodation and transport; SMEs selling cross-border in the EU that currently hold several VAT registrations.
Producers and importers of plastic-packaged goods, hospitality businesses, food retailers and e-commerce sellers.
Small, medium and large service providers still relying on pre-2025 contracts or legacy terminals; microenterprise service providers remain exempt.
Regulation (EU) 2025/2509 published OJ 2025-12-12, in force 2026-01-01, applies after a 4.5-year transition; toys placed on the market before that date may continue to be sold
Toy manufacturers, importers, distributors and online sellers/marketplaces, of any size.
Directive (EU) 2024/825 required Member States to transpose by 2026-03-27 and to apply the national transposing measures from 2026-09-27 (Art. 7). Applies as scheduled; on 2026-05-28 the Commission opened infringement procedures against 20 Member States (incl. BE, EE, FR, LV, NL, PL) for late transposition, so national rules may still be catching up — check the national consumer-protection act where you sell.
Any business making environmental or sustainability claims, or displaying sustainability labels, on products or in marketing aimed at EU consumers — most directly online retailers and manufacturers/importers of physical goods.
Anyone who places packaged products on the EU market: manufacturers, importers, distributors, online sellers and fulfilment providers, regardless of size.
All businesses that place filled packaging on the German market for the first time (manufacturers, importers, online sellers using fulfilment), i.e. essentially any company selling packaged goods to German end customers.
Manufacturers and importers of the covered product groups, and all retailers selling them to consumers.
Commission Regulation (EU) 2023/1545 amending Regulation (EC) 1223/2009. New products placed on the market from 2026-07-31 must comply; products already placed on the market before that date may continue to be sold (sell-through) until 2028-07-31.
Manufacturers, importers and 'responsible persons' for cosmetic products sold in the EU (skincare, haircare, fragrance, make-up, toiletries) — cosmetics have their own sectoral regime and are not covered by the General Product Safety Regulation.
Council Regulation (EU) 2026/382 (adopted 2026-02-11, OJ 2026-02-18) deletes the customs duty exemption for consignments up to €150 and imposes a transitional flat duty of €3 per item from 2026-07-01 until 2028-07-01, when the EU Customs Data Hub is due to apply normal, item-specific tariffs instead.
Online sellers and marketplaces that ship low-value parcels directly to EU consumers from outside the EU, and the consumers who receive them; does not affect goods already inside the EU or ordinary B2B shipments cleared through full customs declarations.
The Batt-EU-AnpG replaced the old Batteriegesetz (BattG) with the new Batterie-Durchführungsgesetz (BattDG) on 2025-10-07, implementing EU Battery Regulation (EU) 2023/1542 at national level. Existing producer registrations at Stiftung EAR had to be actively adapted/converted to BattDG requirements (correct battery category, an approved Organisation für Herstellerverantwortung, complete master data) by 2026-01-15.
Any company that manufactures or imports batteries, or imports/sells products containing batteries, into Germany, including small e-commerce sellers.
Banks and payment institutions directly; every business that pays or gets paid by bank transfer is affected because payments with a name/IBAN mismatch now trigger warnings and may be delayed.
Microenterprises (fewer than 10 staff and turnover or balance sheet ≤€2m) providing the listed services are exempt from the EAA; microenterprises manufacturing the listed physical products are not. Beyond that: any business selling to consumers online or providing the listed services in the EU — small, medium and large service providers, and product manufacturers of any size.
Transitional relief: service providers may keep using products already deployed before 2025-06-28 until 2030-06-27, and may continue pre-existing service contracts unchanged until they expire or until 2030-06-27, whichever is earlier; self-service terminals in use before 2025-06-28 may run until the end of their economic life, capped at 15 years after commissioning.
Small, medium and large businesses selling in-scope products or providing in-scope services to consumers in Germany; micro-enterprises are exempt only for services, not for products they manufacture or sell.
Manufacturers, importers, distributors, online sellers and marketplaces of non-food consumer products, whatever their size.
Any business offering an online intermediary service to users in the EU: hosting user content, running a marketplace or listings feature, an app store, a search engine, a social network. A micro or small enterprise (fewer than 50 staff, turnover/balance sheet under EUR 10M) is exempt from the Section 3 transparency, recommender-system and advertising duties, and keeps that exemption for a further 12 months after it stops qualifying. A company that only sells its own goods or services online, without hosting third-party content or listings (a typical single-vendor e-commerce store or a SaaS product), is generally not itself an 'intermediary service' under the DSA at all.
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See Pro plansThe registry is a curated dataset of 166 deadlines compiled on 7 September 2026 from official sources (EUR-Lex, the European Commission, national authorities), with law-firm explainers as a secondary source; every entry shows its sources and a "last verified" date. Dates can move (the Digital Omnibus is a live example), so entries are re-verified manually at least monthly and whenever a change is announced, and status badges tell you whether a date is confirmed, proposed, delayed or already in force. Spotted an error? Email hello@eudeadlines.eu · more about the data.
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