Umsatzsteuer-Voranmeldung: VAT advance return filing deadline
Every month, due by the 10th. · Due by the 10th of the month following the reporting period (monthly or quarterly). A Dauerfristverlängerung shifts this by one further month.
What changes
VAT-registered businesses must electronically file their advance VAT return (Umsatzsteuer-Voranmeldung) and pay any VAT due by the 10th day after the end of each reporting period (monthly, or quarterly for smaller businesses). A Dauerfristverlängerung (permanent one-month deadline extension) can be requested via ELSTER; monthly filers must also pay a special advance (1/11 of the prior year's VAT) to keep it.
Who is affected
All VAT-registered businesses in Germany above the Kleinunternehmer threshold, or that opted into standard VAT treatment.
Sizes: micro, small, medium, large · Sectors: All sectors
What to do
File the UStVA via ELSTER and pay any VAT due by the 10th of the month following the period. New businesses and businesses with prior-year VAT above €9,000 file monthly in their first two years; otherwise file quarterly unless prior-year VAT exceeded €9,000, or monthly if it exceeded certain higher thresholds. Apply for a Dauerfristverlängerung via ELSTER (form USt 1 H) if you need the extra month, renewing the special advance payment annually for monthly filers.
Next occurrences
Sources
- gesetze-im-internet.de – UStG §18 (Voranmeldung, Vorauszahlung, Dauerfristverlängerung) (www.gesetze-im-internet.de)
- ELSTER – Dauerfristverlängerung (monatlich/vierteljährlich) (www.elster.de)
Last verified 8 September 2026. Informational only, not legal advice.