Tax and compliance calendar 2027 for companies in Germany

This calendar lists every deadline that applies to a company in Germany in 2027: national tax and reporting duties alongside EU-wide regulations - such as the AI Act, NIS2 and the Cyber Resilience Act - that apply across the whole EU.

Recurring obligations - monthly VAT returns, quarterly filings, annual reports - are expanded into their individual due dates for the year using the rule shown on each deadline's own page. This calendar does not shift dates that fall on a weekend or public holiday; always check the linked official source for the exact filing deadline.

Data last verified 8 September 2026. See the source cited on each deadline

Subscribe in calendar (ICS)Download .ics

January 2027

Date	Where	Regulation	Deadline
1 January 2027	Germany	Germany e-invoicing	Germany: businesses with prior-year turnover above €800,000 must issue B2B e-invoices
1 January 2027	Germany	Germany minimum wage	Germany: statutory minimum wage rises to €14.60/hour
10 January 2027	Germany	Germany wage tax	Lohnsteuer-Anmeldung: wage tax return filing deadlineRecurring
10 January 2027	Germany	Germany VAT	Umsatzsteuer-Voranmeldung: VAT advance return filing deadlineRecurring
12 January 2027	EU-wide	Data Act	Data Act: cloud providers must stop charging switching and data-egress fees
20 January 2027	EU-wide	Machinery Regulation	Machinery Regulation replaces the Machinery Directive: new CE requirements including cybersecurity and software
28 January 2027	Germany	Germany social insurance	Sozialversicherungsbeiträge: contribution payment and Beitragsnachweis deadlineRecurring

February 2027

Date	Where	Regulation	Deadline
10 February 2027	Germany	Germany wage tax	Lohnsteuer-Anmeldung: wage tax return filing deadlineRecurring
10 February 2027	Germany	Germany VAT	Umsatzsteuer-Voranmeldung: VAT advance return filing deadlineRecurring
18 February 2027	EU-wide	Battery Regulation	Digital battery passport mandatory for EV, light-transport and industrial batteries above 2 kWh
28 February 2027	Germany	Germany social insurance	Sozialversicherungsbeiträge: contribution payment and Beitragsnachweis deadlineRecurring

March 2027

Date	Where	Regulation	Deadline
10 March 2027	Germany	Germany wage tax	Lohnsteuer-Anmeldung: wage tax return filing deadlineRecurring
10 March 2027	Germany	Germany VAT	Umsatzsteuer-Voranmeldung: VAT advance return filing deadlineRecurring
28 March 2027	Germany	Germany social insurance	Sozialversicherungsbeiträge: contribution payment and Beitragsnachweis deadlineRecurring

April 2027

Date	Where	Regulation	Deadline
10 April 2027	Germany	Germany wage tax	Lohnsteuer-Anmeldung: wage tax return filing deadlineRecurring
10 April 2027	Germany	Germany VAT	Umsatzsteuer-Voranmeldung: VAT advance return filing deadlineRecurring
28 April 2027	Germany	Germany social insurance	Sozialversicherungsbeiträge: contribution payment and Beitragsnachweis deadlineRecurring

May 2027

Date	Where	Regulation	Deadline
10 May 2027	Germany	Germany wage tax	Lohnsteuer-Anmeldung: wage tax return filing deadlineRecurring
10 May 2027	Germany	Germany VAT	Umsatzsteuer-Voranmeldung: VAT advance return filing deadlineRecurring
15 May 2027	Germany	Germany packaging register (LUCID)	Verpackungsregister: annual Vollständigkeitserklärung (completeness declaration) deadlineRecurring
28 May 2027	Germany	Germany social insurance	Sozialversicherungsbeiträge: contribution payment and Beitragsnachweis deadlineRecurring

June 2027

Date	Where	Regulation	Deadline
7 June 2027	EU-wide	Pay Transparency Directive	Pay Transparency: first gender pay gap report due for employers with 150+ employees
10 June 2027	Germany	Germany wage tax	Lohnsteuer-Anmeldung: wage tax return filing deadlineRecurring
10 June 2027	Germany	Germany VAT	Umsatzsteuer-Voranmeldung: VAT advance return filing deadlineRecurring
28 June 2027	Germany	Germany social insurance	Sozialversicherungsbeiträge: contribution payment and Beitragsnachweis deadlineRecurring
30 June 2027	EU-wide	EUDR	EU Deforestation Regulation: due diligence applies for micro and small enterprises

July 2027

Date	Where	Regulation	Deadline
9 July 2027	EU-wide	Instant Payments Regulation	Instant Payments Regulation: sending instant euro payments and Verification of Payee mandatory for non-euro-area banks (Poland, Sweden, Czechia, etc.)
10 July 2027	Germany	Germany wage tax	Lohnsteuer-Anmeldung: wage tax return filing deadlineRecurring
10 July 2027	Germany	Germany VAT	Umsatzsteuer-Voranmeldung: VAT advance return filing deadlineRecurring
28 July 2027	Germany	Germany social insurance	Sozialversicherungsbeiträge: contribution payment and Beitragsnachweis deadlineRecurring
31 July 2027	Germany	Germany annual tax returns	ESt/KSt/GewSt: annual income/corporation/trade tax return filing deadlineRecurring

August 2027

Date	Where	Regulation	Deadline
2 August 2027	EU-wide	EU AI Act	AI Act: GPAI models placed on the market before August 2025 must comply
10 August 2027	Germany	Germany wage tax	Lohnsteuer-Anmeldung: wage tax return filing deadlineRecurring
10 August 2027	Germany	Germany VAT	Umsatzsteuer-Voranmeldung: VAT advance return filing deadlineRecurring
18 August 2027	EU-wide	Battery Regulation	Battery Regulation: supply-chain due diligence obligations apply
28 August 2027	Germany	Germany social insurance	Sozialversicherungsbeiträge: contribution payment and Beitragsnachweis deadlineRecurring

September 2027

Date	Where	Regulation	Deadline
10 September 2027	Germany	Germany wage tax	Lohnsteuer-Anmeldung: wage tax return filing deadlineRecurring
10 September 2027	Germany	Germany VAT	Umsatzsteuer-Voranmeldung: VAT advance return filing deadlineRecurring
28 September 2027	Germany	Germany social insurance	Sozialversicherungsbeiträge: contribution payment and Beitragsnachweis deadlineRecurring
30 September 2027	EU-wide	CBAM	CBAM: first annual declaration and surrender of certificates for 2026 imports of steel, aluminium, cement, fertilisers
30 September 2027	EU-wide	DAC8	DAC8: first annual crypto-asset transaction report to tax authorities (covering 2026)

October 2027

Date	Where	Regulation	Deadline
10 October 2027	Germany	Germany wage tax	Lohnsteuer-Anmeldung: wage tax return filing deadlineRecurring
10 October 2027	Germany	Germany VAT	Umsatzsteuer-Voranmeldung: VAT advance return filing deadlineRecurring
28 October 2027	Germany	Germany social insurance	Sozialversicherungsbeiträge: contribution payment and Beitragsnachweis deadlineRecurring

November 2027

Date	Where	Regulation	Deadline
10 November 2027	Germany	Germany wage tax	Lohnsteuer-Anmeldung: wage tax return filing deadlineRecurring
10 November 2027	Germany	Germany VAT	Umsatzsteuer-Voranmeldung: VAT advance return filing deadlineRecurring
28 November 2027	Germany	Germany social insurance	Sozialversicherungsbeiträge: contribution payment and Beitragsnachweis deadlineRecurring

December 2027

Date	Where	Regulation	Deadline
2 December 2027	EU-wide	EU AI Act	AI Act: high-risk AI obligations for Annex III use cases (HR, credit, education, biometrics, critical infrastructure)
10 December 2027	Germany	Germany wage tax	Lohnsteuer-Anmeldung: wage tax return filing deadlineRecurring
10 December 2027	Germany	Germany VAT	Umsatzsteuer-Voranmeldung: VAT advance return filing deadlineRecurring
11 December 2027	EU-wide	Cyber Resilience Act	CRA: full application – secure-by-design requirements, conformity assessment and CE marking for software and connected products
14 December 2027	EU-wide	Forced Labour Regulation	Forced Labour Regulation: ban on placing, selling or exporting products made with forced labour
24 December 2027	EU-wide	eIDAS 2	EU Digital Identity Wallet: regulated private services must accept the wallet for strong customer identification
28 December 2027	Germany	Germany social insurance	Sozialversicherungsbeiträge: contribution payment and Beitragsnachweis deadlineRecurring
31 December 2027	Germany	Germany financial statement disclosure	Jahresabschluss: annual financial statement disclosure (Offenlegung) to the UnternehmensregisterRecurring
31 December 2027	EU-wide	Ecodesign (ESPR)	ESPR: first product-specific ecodesign and Digital Product Passport rules (iron & steel, textiles, tyres, aluminium)
31 December 2027	EU-wide	Late Payment Regulation	Proposed EU Late Payment Regulation: 30-day maximum payment terms in B2B transactions

Frequently asked questions

Does this calendar include EU-wide obligations, or only national ones?

Both. It combines every national deadline for this country with EU-wide regulations - such as the AI Act or NIS2 - that apply to companies here regardless of country.

How are recurring deadlines like monthly VAT returns shown?

Each recurring obligation (a monthly VAT return, a quarterly filing) is expanded into its actual due date for every month, quarter or year it applies, using the recurrence rule published on its own deadline page.

How current is this calendar?

Every entry links to its official source and shows a last-verified date. Dates can move, so always confirm against the official source before relying on one.

All calendars · Latvia, Lithuania, Estonia, Poland, EU-wide only