BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//EU Deadline Radar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:EU Deadline Radar (Germany\, 2028)
NAME:EU Deadline Radar (Germany\, 2028)
X-WR-CALDESC:Compliance deadlines Germany in 2028. https://eudeadlines.eu/c
 alendar/de/2028
BEGIN:VEVENT
UID:de-sv-beitragsnachweis-monthly@eudeadlines.eu
DTSTAMP:20260909T011517Z
DTSTART;VALUE=DATE:20260928
DTEND;VALUE=DATE:20260929
SUMMARY:Germany social insurance: Sozialversicherungsbeiträge: contributio
 n payment and Beitragsnachweis deadline
RRULE:FREQ=MONTHLY;BYMONTHDAY=28
DESCRIPTION:Employers must pay estimated total social insurance contributio
 ns (health\, pension\, unemployment\, long-term care insurance) for the cu
 rrent month by the third-to-last bank working day of that same month\, and
  submit the Beitragsnachweis (contribution statement) to the relevant Kran
 kenkasse shortly before that. Any shortfall/surplus versus actual payroll 
 is corrected in the following month's payment.\n\nWho is affected: Any emp
 loyer in Germany with staff subject to German social insurance\, including
  small companies running their own payroll or via an outsourced bookkeeper
 /Lohnbüro.\n\nWhat to do: Set up your payroll or Lohnbüro process to cal
 culate an estimate and submit the Beitragsnachweis a couple of bank workin
 g days before the third-to-last bank working day of the month\, then pay b
 y that date\; verify the exact date every month since it depends on the ba
 nking calendar.\n\n\nNote: Schema requires a fixed day-of-month\; the actu
 al legal rule (§23 Abs. 1 SGB IV) is the third-to-last bank working day o
 f the SAME month in which the work was performed (an estimate\, trued up t
 he following month)\, which moves with bank holidays and weekends. Day 28 
 approximates this for September 2026\; always confirm the exact date with 
 your payroll provider or Krankenkasse each month. The Beitragsnachweis (co
 ntribution statement) itself is due even earlier\, typically two bank work
 ing days before the payment date.\n\nStatus: Confirmed\nhttps://eudeadline
 s.eu/deadline/de-sv-beitragsnachweis-monthly
URL:https://eudeadlines.eu/deadline/de-sv-beitragsnachweis-monthly
CATEGORIES:DE,Germany social insurance
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany social insurance: Sozialversicherungsbeiträge: contrib
 ution payment and Beitragsnachweis deadline — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany social insurance: Sozialversicherungsbeiträge: contrib
 ution payment and Beitragsnachweis deadline — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:de-lohnsteuer-anmeldung-monthly@eudeadlines.eu
DTSTAMP:20260909T011517Z
DTSTART;VALUE=DATE:20261010
DTEND;VALUE=DATE:20261011
SUMMARY:Germany wage tax: Lohnsteuer-Anmeldung: wage tax return filing dead
 line
RRULE:FREQ=MONTHLY;BYMONTHDAY=10
DESCRIPTION:Employers must electronically file the Lohnsteuer-Anmeldung and
  pay the withheld wage tax by the 10th day after the end of the reporting 
 period. The period is monthly by default\, quarterly if the prior year's w
 ithheld wage tax was between €1\,080 and €5\,000\, and annual if it wa
 s €1\,080 or less.\n\nWho is affected: Any employer in Germany with staf
 f subject to wage tax withholding (Lohnsteuerabzug)\, including owner-mana
 gers on a GmbH payroll.\n\nWhat to do: File the Lohnsteuer-Anmeldung via E
 LSTER and remit withheld wage tax (plus solidarity surcharge and church ta
 x where applicable) by the 10th of the month (or quarter/year) following t
 he reporting period\; check annually whether your reporting period changes
  with last year's total withheld.\n\n\n\nStatus: Confirmed\nhttps://eudead
 lines.eu/deadline/de-lohnsteuer-anmeldung-monthly
URL:https://eudeadlines.eu/deadline/de-lohnsteuer-anmeldung-monthly
CATEGORIES:DE,Germany wage tax
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany wage tax: Lohnsteuer-Anmeldung: wage tax return filing 
 deadline — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany wage tax: Lohnsteuer-Anmeldung: wage tax return filing 
 deadline — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:de-vat-return-monthly@eudeadlines.eu
DTSTAMP:20260909T011517Z
DTSTART;VALUE=DATE:20261010
DTEND;VALUE=DATE:20261011
SUMMARY:Germany VAT: Umsatzsteuer-Voranmeldung: VAT advance return filing d
 eadline
RRULE:FREQ=MONTHLY;BYMONTHDAY=10
DESCRIPTION:VAT-registered businesses must electronically file their advanc
 e VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th d
 ay after the end of each reporting period (monthly\, or quarterly for smal
 ler businesses). A Dauerfristverlängerung (permanent one-month deadline e
 xtension) can be requested via ELSTER\; monthly filers must also pay a spe
 cial advance (1/11 of the prior year's VAT) to keep it.\n\nWho is affected
 : All VAT-registered businesses in Germany above the Kleinunternehmer thre
 shold\, or that opted into standard VAT treatment.\n\nWhat to do: File the
  UStVA via ELSTER and pay any VAT due by the 10th of the month following t
 he period. New businesses and businesses with prior-year VAT above €9\,0
 00 file monthly in their first two years\; otherwise file quarterly unless
  prior-year VAT exceeded €9\,000\, or monthly if it exceeded certain hig
 her thresholds. Apply for a Dauerfristverlängerung via ELSTER (form USt 1
  H) if you need the extra month\, renewing the special advance payment ann
 ually for monthly filers.\n\n\n\nStatus: Confirmed\nhttps://eudeadlines.eu
 /deadline/de-vat-return-monthly
URL:https://eudeadlines.eu/deadline/de-vat-return-monthly
CATEGORIES:DE,Germany VAT
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany VAT: Umsatzsteuer-Voranmeldung: VAT advance return fili
 ng deadline — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany VAT: Umsatzsteuer-Voranmeldung: VAT advance return fili
 ng deadline — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:de-jahresabschluss-offenlegung-yearly@eudeadlines.eu
DTSTAMP:20260909T011517Z
DTSTART;VALUE=DATE:20261231
DTEND;VALUE=DATE:20270101
SUMMARY:Germany financial statement disclosure: Jahresabschluss: annual fin
 ancial statement disclosure (Offenlegung) to the Unternehmensregister
RRULE:FREQ=YEARLY;BYMONTH=12;BYMONTHDAY=-1
DESCRIPTION:Corporations (GmbH\, UG (haftungsbeschränkt)\, and GmbH & Co. 
 KG) must file their annual financial statements for disclosure via the Unt
 ernehmensregister/Bundesanzeiger within 12 months of their balance-sheet d
 ate (§325 Abs. 1a HGB)\; for a calendar-year company that means by 31 Dec
 ember of the following year. Small and micro companies (Kleinstkapitalgese
 llschaften\, §267/§267a HGB) may use reduced formats or\, for micro comp
 anies\, simple deposit (Hinterlegung) instead of full publication\, but th
 e 12-month deadline itself still applies.\n\nWho is affected: GmbH\, UG (h
 aftungsbeschränkt) 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.\n\nWh
 at to do: Prepare the annual financial statements after the fiscal year en
 d and file them for disclosure (Offenlegung) or\, if eligible as a Kleinst
 kapitalgesellschaft\, deposit (Hinterlegung) them via the Bundesanzeiger/U
 nternehmensregister portal within 12 months of the balance-sheet date.\n\n
 Penalty: Ordnungsgeld (administrative fine) proceedings by the Bundesamt f
 ür Justiz starting at a minimum of €2\,500\, escalating and repeatable 
 for continued non-compliance (§335 HGB).\n\n\nStatus: Confirmed\nhttps://
 eudeadlines.eu/deadline/de-jahresabschluss-offenlegung-yearly
URL:https://eudeadlines.eu/deadline/de-jahresabschluss-offenlegung-yearly
CATEGORIES:DE,Germany financial statement disclosure
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany financial statement disclosure: Jahresabschluss: annual
  financial statement disclosure (Offenlegung) to the Unternehmensregister 
 — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany financial statement disclosure: Jahresabschluss: annual
  financial statement disclosure (Offenlegung) to the Unternehmensregister 
 — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:de-verpackungsregister-vollstaendigkeitserklaerung-yearly@eudeadlines.e
 u
DTSTAMP:20260909T011517Z
DTSTART;VALUE=DATE:20270515
DTEND;VALUE=DATE:20270516
SUMMARY:Germany packaging register (LUCID): Verpackungsregister: annual Vol
 lständigkeitserklärung (completeness declaration) deadline
RRULE:FREQ=YEARLY;BYMONTH=5;BYMONTHDAY=15
DESCRIPTION:Producers whose prior-year packaging volumes reach the threshol
 ds in §11 Abs. 4 VerpackG (glass ≥80 t\; paper/cardboard/paperboard ≥
 50 t\; or combined iron metals + aluminium + plastics + beverage cartons +
  other composite packaging ≥30 t) must submit an audited Vollständigkei
 tserklärung to the ZSVR every year by 15 May for the preceding calendar y
 ear (moved to the next business day if 15 May falls on a weekend/holiday).
  This is a statutory deadline with no extension available.\n\nWho is affec
 ted: Manufacturers/first distributors of packaging in Germany whose volume
 s exceed the §11 Abs. 4 VerpackG thresholds\, typically medium/large prod
 ucers and high-volume online retailers rather than typical micro/small com
 panies.\n\nWhat to do: Track your packaging volumes placed on the German m
 arket by material each calendar year. If you cross a threshold\, arrange f
 or an independent auditor registered with the ZSVR to certify your Vollst
 ändigkeitserklärung and submit it via LUCID by 15 May of the following y
 ear.\n\n\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/de-verpacku
 ngsregister-vollstaendigkeitserklaerung-yearly
URL:https://eudeadlines.eu/deadline/de-verpackungsregister-vollstaendigkeit
 serklaerung-yearly
CATEGORIES:DE,Germany packaging register (LUCID)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany packaging register (LUCID): Verpackungsregister: annual
  Vollständigkeitserklärung (completeness declaration) deadline — due i
 n 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany packaging register (LUCID): Verpackungsregister: annual
  Vollständigkeitserklärung (completeness declaration) deadline — due i
 n 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:de-annual-tax-returns-yearly@eudeadlines.eu
DTSTAMP:20260909T011517Z
DTSTART;VALUE=DATE:20270731
DTEND;VALUE=DATE:20270801
SUMMARY:Germany annual tax returns: ESt/KSt/GewSt: annual income/corporatio
 n/trade tax return filing deadline
RRULE:FREQ=YEARLY;BYMONTH=7;BYMONTHDAY=-1
DESCRIPTION:Annual income tax (Einkommensteuer)\, corporation tax (Körpers
 chaftsteuer) and trade tax (Gewerbesteuer) returns must be filed by 31 Jul
 y of the following year (§149 Abs. 2 AO) when self-prepared. If a Steuerb
 erater (tax advisor) or Lohnsteuerhilfeverein prepares the return\, the de
 adline extends to the last day of February of the second following year (
 §149 Abs. 3 AO)\, unless the tax office sets an earlier date under §149 
 Abs. 4.\n\nWho is affected: GmbH/UG (KSt + GewSt)\, Einzelunternehmen and 
 partnerships (ESt/Gewerbesteuer where applicable)\, and their outsourced b
 ookkeepers/tax advisors.\n\nWhat to do: File ESt/KSt/GewSt returns via ELS
 TER (or your tax advisor's software) by 31 July of the following year\, or
  confirm with your Steuerberater that the extended end-of-February (second
  following year) deadline applies to your filing.\n\nPenalty: Verspätungs
 zuschlag (late-filing surcharge) generally 0.25% of the assessed tax per m
 onth started\, minimum €25/month (§152 AO)\, plus possible estimation o
 f the tax base.\n\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/de
 -annual-tax-returns-yearly
URL:https://eudeadlines.eu/deadline/de-annual-tax-returns-yearly
CATEGORIES:DE,Germany annual tax returns
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany annual tax returns: ESt/KSt/GewSt: annual income/corpor
 ation/trade tax return filing deadline — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany annual tax returns: ESt/KSt/GewSt: annual income/corpor
 ation/trade tax return filing deadline — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:csrd-post-omnibus-first-reports@eudeadlines.eu
DTSTAMP:20260909T011517Z
DTSTART;VALUE=DATE:20280101
DTEND;VALUE=DATE:20280102
SUMMARY:CSRD after Omnibus I: sustainability reporting only for 1\,000+ emp
 loyee companies from FY2027\; SMEs out of scope with VSME value-chain cap
DESCRIPTION:The Omnibus I package cut CSRD scope to companies with more tha
 n 1\,000 employees and over €450M turnover\; listed SMEs are removed ent
 irely. Large customers may not demand more sustainability data from suppli
 ers below 1\,000 employees than the voluntary VSME standard. In-scope comp
 anies report for financial year 2027 in 2028.\n\nWho is affected: Large co
 mpanies above the new thresholds must report\; SMEs are affected only as s
 uppliers being asked for VSME-level data.\n\nWhat to do: Large companies: 
 confirm whether you exceed both thresholds and prepare ESRS-based reportin
 g for FY2027. SMEs: use the VSME standard as your maximum response to cust
 omer ESG questionnaires and decline requests going beyond it\; consider a 
 lightweight VSME report to keep bank and customer relationships smooth.\n\
 n\nNote: Omnibus I Directive published OJ 2026-02-26\, in force 2026-03-18
 . Companies newly in scope report on FY2027 in 2028\; wave-2/3 companies w
 ere 'stopped' in 2025\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadlin
 e/csrd-post-omnibus-first-reports
URL:https://eudeadlines.eu/deadline/csrd-post-omnibus-first-reports
CATEGORIES:EU,CSRD
LAST-MODIFIED:20260907T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD after Omnibus I: sustainability reporting only for 1\,000+
  employee companies from FY2027\; SMEs out of scope with VSME value-chain 
 cap — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD after Omnibus I: sustainability reporting only for 1\,000+
  employee companies from FY2027\; SMEs out of scope with VSME value-chain 
 cap — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:de-einvoicing-issuing-all@eudeadlines.eu
DTSTAMP:20260909T011517Z
DTSTART;VALUE=DATE:20280101
DTEND;VALUE=DATE:20280102
SUMMARY:Germany e-invoicing: Germany: all businesses must issue B2B e-invoi
 ces
DESCRIPTION:The last transition step: from 1 January 2028 every German busi
 ness\, regardless of turnover\, must issue structured e-invoices for domes
 tic B2B supplies. EDI procedures must also be EN 16931-compatible by then.
 \n\nWho is affected: Micro and small German businesses below €800\,000 t
 urnover that were still allowed to send PDF/paper invoices in 2027.\n\nWha
 t to do: Move to an invoicing tool that outputs XRechnung or ZUGFeRD\, che
 ck that your EDI connections can extract EN 16931 data\, and inform custom
 ers of your e-invoice delivery method.\n\n\n\nStatus: Confirmed\nhttps://e
 udeadlines.eu/deadline/de-einvoicing-issuing-all
URL:https://eudeadlines.eu/deadline/de-einvoicing-issuing-all
CATEGORIES:DE,Germany e-invoicing
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany e-invoicing: Germany: all businesses must issue B2B e-i
 nvoices — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Germany e-invoicing: Germany: all businesses must issue B2B e-i
 nvoices — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:vida-platform-economy-single-registration@eudeadlines.eu
DTSTAMP:20260909T011517Z
DTSTART;VALUE=DATE:20280701
DTEND;VALUE=DATE:20280702
SUMMARY:ViDA: platform deemed-supplier rules for short-term rentals and pas
 senger transport\; single VAT registration
DESCRIPTION:Platforms facilitating short-term accommodation rentals (up to 
 30 nights) and passenger transport become the deemed VAT supplier when the
  underlying host or driver does not charge VAT. The One-Stop-Shop is exten
 ded (own-goods transfers\, B2C supplies) and a mandatory reverse charge fo
 r non-established suppliers reduces the need for foreign VAT registrations
 .\n\nWho is affected: Marketplaces and booking platforms in accommodation 
 and transport\; SMEs selling cross-border in the EU that currently hold se
 veral VAT registrations.\n\nWhat to do: Platforms: build VAT collection an
 d remittance for deemed-supplier transactions and collect host/driver VAT 
 status. Cross-border sellers: review whether the extended OSS lets you clo
 se foreign VAT registrations from July 2028 and update ERP tax settings.\n
 \n\nNote: Council Directive (EU) 2025/516\; Member States may postpone the
  platform deemed-supplier rules until 2030-01-01\n\nStatus: Confirmed\nhtt
 ps://eudeadlines.eu/deadline/vida-platform-economy-single-registration
URL:https://eudeadlines.eu/deadline/vida-platform-economy-single-registrati
 on
CATEGORIES:EU,ViDA
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: platform deemed-supplier rules for short-term rentals and
  passenger transport\; single VAT registration — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: platform deemed-supplier rules for short-term rentals and
  passenger transport\; single VAT registration — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:ai-act-high-risk-annex-i-products@eudeadlines.eu
DTSTAMP:20260909T011517Z
DTSTART;VALUE=DATE:20280802
DTEND;VALUE=DATE:20280803
SUMMARY:AI Act: high-risk rules for AI embedded in regulated products (mach
 inery\, medical devices\, toys\, lifts)
DESCRIPTION:AI that is a safety component of products covered by EU product
  legislation listed in Annex I (machinery\, medical devices\, toys\, lifts
 \, vehicles\, etc.) must meet the AI Act's high-risk requirements as part 
 of the product's CE conformity assessment.\n\nWho is affected: Manufacture
 rs and importers of physical products with AI safety functions\, and their
  software suppliers.\n\nWhat to do: Identify products where AI performs a 
 safety function. Plan to integrate AI Act requirements (risk management\, 
 data governance\, logging\, human oversight) into the product's existing c
 onformity assessment and technical file. Align with notified bodies early 
 because assessments will be combined.\n\nPenalty: Up to €15M or 3% of wo
 rldwide turnover (SMEs: lower of the two)\n\nNote: Postponed from 2027-08-
 02 by the Digital Omnibus on AI (Reg. 2026/1744)\n\nStatus: Delayed\nhttps
 ://eudeadlines.eu/deadline/ai-act-high-risk-annex-i-products
URL:https://eudeadlines.eu/deadline/ai-act-high-risk-annex-i-products
CATEGORIES:EU,EU AI Act
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: high-risk rules for AI embedded in regulated products (
 machinery\, medical devices\, toys\, lifts) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: high-risk rules for AI embedded in regulated products (
 machinery\, medical devices\, toys\, lifts) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR