2027. aasta maksude ja nõuete täitmise kalender ettevõtetele Saksamaal
See kalender loetleb kõik tähtajad, mis kehtivad ettevõttele Saksamaal 2027. aastal. Siia kuuluvad riiklikud maksu- ja aruandluskohustused ning kogu ELi hõlmavad õigusaktid - näiteks tehisintellektimäärus, NIS2 ja küberkerksuse määrus -, mis kehtivad ühtemoodi kõigis liikmesriikides. Nii saate ühest kohast ülevaate kõigist kuupäevadest, mida teie ettevõte peab jälgima, olenemata sellest, kas kohustus tuleneb kohalikust seadusest või ELi tasandi määrusest.
Korduvad kohustused - igakuised käibedeklaratsioonid, kvartaliaruanded, aastaaruanded - on selles kalendris lahti kirjutatud aasta iga üksiku tähtpäevana. Iga kuupäev tuletatakse kordumisreeglist, mis on näidatud vastava tähtaja enda lehel, nii et näete kohe, millal järgmine esitamine tegelikult ette tuleb. Kalender ei nihuta kuupäevi, mis langevad nädalavahetusele või riigipühale - selliste nihete kontrollimiseks vaadake alati lingitud ametlikku allikat, sest lõplik esitustähtaeg võib ametiasutuse otsusel erineda.
Alates 1. jaanuarist 2027 peavad ettevõtted, kelle 2026. aasta käive ületas 800 000 eurot, väljastama riigisiseseid B2B arveid struktureeritud e-arvetena (EN 16931 – XRechnung või ZUGFeRD 2.x); PDF ja paberarved ei ole neile enam lubatud. Erandid: alla 250 euro suurused arved, piletid ja Kleinunternehmer (väikeettevõtjad).
The statutory minimum wage rises again on 1 January 2027, to €14.60 gross per hour, the second step confirmed by the same Fünfte Mindestlohnanpassungsverordnung (MiLoV5), published in the Bundesgesetzblatt on 2025-11-07. Unlike some earlier cycles, both the 2026 and 2027 steps are already fixed by regulation, not merely proposed.
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 withheld wage tax was between €1,080 and €5,000, and annual if it was €1,080 or less.
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.
Alates sellest kuupäevast ei tohi pilve- ja andmetöötlusteenuste pakkujad enam võtta klientidelt tasu teisele pakkujale üleminekul ega andmete eksportimisel (väljaviimistasu). Lepingud peavad juba praegu võimaldama lõpetamise ja migreerimise 30 päeva jooksul ning pakkujad peavad võimaldama eksporti masinloetavas vormingus.
Määrus (EL) 2023/1230 kohaldub kõikidele masinatele, mis lastakse ELi turule alates 20. jaanuarist 2027, ilma üleminekuperioodita. See lisab nõuded tarkvara turvalisusele, kaitsele pahatahtliku sekkumise eest, iseareneva (tehisintellekti) käitumise kohta, digitaalsetele kasutusjuhenditele ning teatud suure riskiga masinakategooriate jaoks kohustusliku sõltumatu hindamise.
Employers must pay estimated total social insurance contributions (health, pension, unemployment, long-term care insurance) for the current month by the third-to-last bank working day of that same month, and submit the Beitragsnachweis (contribution statement) to the relevant Krankenkasse shortly before that. Any shortfall/surplus versus actual payroll is corrected in the following month's payment.
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 withheld wage tax was between €1,080 and €5,000, and annual if it was €1,080 or less.
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.
Määruse (EL) 2023/1542 kohaselt peab igal turule lastaval elektrisõiduki akul, kergtranspordivahendi akul (e-jalgrattad, tõukerattad) ja üle 2 kWh tööstusakul olema QR-kood, mis viib digitaalsele akupassile andmetega keemilise koostise, süsinikujalajälje, ringlussevõetud materjali sisalduse, toimivuse ja vastupidavuse kohta.
Employers must pay estimated total social insurance contributions (health, pension, unemployment, long-term care insurance) for the current month by the third-to-last bank working day of that same month, and submit the Beitragsnachweis (contribution statement) to the relevant Krankenkasse shortly before that. Any shortfall/surplus versus actual payroll is corrected in the following month's payment.
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 withheld wage tax was between €1,080 and €5,000, and annual if it was €1,080 or less.
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.
Employers must pay estimated total social insurance contributions (health, pension, unemployment, long-term care insurance) for the current month by the third-to-last bank working day of that same month, and submit the Beitragsnachweis (contribution statement) to the relevant Krankenkasse shortly before that. Any shortfall/surplus versus actual payroll is corrected in the following month's payment.
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 withheld wage tax was between €1,080 and €5,000, and annual if it was €1,080 or less.
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.
Employers must pay estimated total social insurance contributions (health, pension, unemployment, long-term care insurance) for the current month by the third-to-last bank working day of that same month, and submit the Beitragsnachweis (contribution statement) to the relevant Krankenkasse shortly before that. Any shortfall/surplus versus actual payroll is corrected in the following month's payment.
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 withheld wage tax was between €1,080 and €5,000, and annual if it was €1,080 or less.
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.
Producers whose prior-year packaging volumes reach the thresholds 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 Vollständigkeitserklärung to the ZSVR every year by 15 May for the preceding calendar year (moved to the next business day if 15 May falls on a weekend/holiday). This is a statutory deadline with no extension available.
Employers must pay estimated total social insurance contributions (health, pension, unemployment, long-term care insurance) for the current month by the third-to-last bank working day of that same month, and submit the Beitragsnachweis (contribution statement) to the relevant Krankenkasse shortly before that. Any shortfall/surplus versus actual payroll is corrected in the following month's payment.
Direktiiv (EL) 2023/970 nõuab, et tööandjad avaldaksid palgavahemikud enne tööintervjuud, ei küsiks kandidaatidelt varasema palga kohta, annaksid töötajatele õiguse küsida keskmise palga kohta kategooria lõikes ning – vähemalt 150 töötajaga tööandjate puhul – esitaksid 2026. aasta soolise palgalõhe andmed hiljemalt 2027. aasta juuniks (250+ töötajat: igal aastal; 150–249: iga kolme aasta tagant). Üle 5% suurune põhjendamatu lõhe käivitab ühise palgahindamise.
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 withheld wage tax was between €1,080 and €5,000, and annual if it was €1,080 or less.
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.
Employers must pay estimated total social insurance contributions (health, pension, unemployment, long-term care insurance) for the current month by the third-to-last bank working day of that same month, and submit the Beitragsnachweis (contribution statement) to the relevant Krankenkasse shortly before that. Any shortfall/surplus versus actual payroll is corrected in the following month's payment.
Raadamismääruse toormetega (veised, kakao, kohv, palmiõli, kumm, soja, puit ja neist saadud tooted) tegelevad mikro- ja väikeettevõtted saavad kuus lisakuud. Väikesed tarneahela järgmise etapi kauplejad peavad peamiselt koguma ja edastama eelmise etapi hoolsuskohustuse kinnituste viitenumbreid; madala riskiga riikide väikesed esmatootjad esitavad lihtsustatud deklaratsiooni.
Euroalasse mittekuuluvate ELi riikide makseteenuse pakkujad peavad alates 2027. aasta juulist pakkuma euro kiirülekandeid ja tasuta nime/IBAN-i kontrolli (saaja kontroll), mis lõpetab kiirmaksete kasutuselevõtu kogu ELis.
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 withheld wage tax was between €1,080 and €5,000, and annual if it was €1,080 or less.
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.
Employers must pay estimated total social insurance contributions (health, pension, unemployment, long-term care insurance) for the current month by the third-to-last bank working day of that same month, and submit the Beitragsnachweis (contribution statement) to the relevant Krankenkasse shortly before that. Any shortfall/surplus versus actual payroll is corrected in the following month's payment.
Annual income tax (Einkommensteuer), corporation tax (Körperschaftsteuer) and trade tax (Gewerbesteuer) returns must be filed by 31 July of the following year (§149 Abs. 2 AO) when self-prepared. If a Steuerberater (tax advisor) or Lohnsteuerhilfeverein prepares the return, the deadline 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.
Üldotstarbelistele tehisintellektimudelitele, mis olid turul juba enne 2. augustit 2025, anti kaks aastat järelejõudmiseks. Sellest kuupäevast peavad need täitma samu dokumentatsiooni, autoriõiguse ja treeningandmete kokkuvõtte kohustusi nagu uued mudelid.
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 withheld wage tax was between €1,080 and €5,000, and annual if it was €1,080 or less.
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.
Ettevõtted, kes lasevad ELi turule patareisid ja akusid, peavad rakendama hoolsuskohustuse süsteemi selliste toormete nagu koobalt, liitium, nikkel ja looduslik grafiit osas: tarneahela poliitika, riskide tuvastamine, kolmanda osapoole kontroll ja avalik aruandlus. Ettevõtted, kelle netokäive on alla 40 mln €, on vabastatud.
Employers must pay estimated total social insurance contributions (health, pension, unemployment, long-term care insurance) for the current month by the third-to-last bank working day of that same month, and submit the Beitragsnachweis (contribution statement) to the relevant Krankenkasse shortly before that. Any shortfall/surplus versus actual payroll is corrected in the following month's payment.
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 withheld wage tax was between €1,080 and €5,000, and annual if it was €1,080 or less.
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.
Employers must pay estimated total social insurance contributions (health, pension, unemployment, long-term care insurance) for the current month by the third-to-last bank working day of that same month, and submit the Beitragsnachweis (contribution statement) to the relevant Krankenkasse shortly before that. Any shortfall/surplus versus actual payroll is corrected in the following month's payment.
Alates 1. jaanuarist 2026 peavad üle 50 tonni aastas CBAM-kaupu (raud ja teras, alumiinium, tsement, väetised; lisaks vesinik ja elektrienergia ilma piirmäärata) importivad ettevõtted olema volitatud CBAM-deklarandid ja ostma CBAM-sertifikaate, mis katavad kaupade süsinikuheite. 2026. aasta impordi kohta esimene aastadeklaratsioon ja sertifikaatide tagastamine on tähtajaga 2027. aastal. Alla 50 tonni importijad on vabastatud, kuid peavad piirmäära jälgima.
Alates 1. jaanuarist 2026 peavad krüptovarateenuse osutajad (börsid, maaklerid, hoiuteenuse rahakotipakkujad, teatud DeFi kasutajaliidesed) koguma ja kontrollima ELi kasutajate isikusamasust ja maksuresidentsust ning registreerima kõik vahetus- ja ülekandetehingud. Esimene aastaaruanne maksuhaldurile tuleb esitada 2027. aastal ning andmeid vahetatakse liikmesriikide vahel. DAC7 kohustab digiplatvorme juba praegu esitama sarnast aastaaruannet (31. jaanuariks) oma müüjate kohta.
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 withheld wage tax was between €1,080 and €5,000, and annual if it was €1,080 or less.
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.
Employers must pay estimated total social insurance contributions (health, pension, unemployment, long-term care insurance) for the current month by the third-to-last bank working day of that same month, and submit the Beitragsnachweis (contribution statement) to the relevant Krankenkasse shortly before that. Any shortfall/surplus versus actual payroll is corrected in the following month's payment.
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 withheld wage tax was between €1,080 and €5,000, and annual if it was €1,080 or less.
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.
Employers must pay estimated total social insurance contributions (health, pension, unemployment, long-term care insurance) for the current month by the third-to-last bank working day of that same month, and submit the Beitragsnachweis (contribution statement) to the relevant Krankenkasse shortly before that. Any shortfall/surplus versus actual payroll is corrected in the following month's payment.
Tehisintellekt, mida kasutatakse värbamiseks ja töötajate juhtimiseks, krediidiskooringuks, kindlustuse hinnastamiseks, haridusasutustesse vastuvõtuks, biomeetriliseks tuvastamiseks, elutähtsas taristus ja õiguskaitses, muutub „suure riskiga“ tehisintellektiks. Pakkujad vajavad riskijuhtimissüsteemi, andmehaldust, tehnilist dokumentatsiooni, logimist, inimjärelevalvet ja vastavushindamist; juurutajad peavad kasutama süsteeme vastavalt juhistele, säilitama logisid ja teavitama mõjutatud isikuid.
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 withheld wage tax was between €1,080 and €5,000, and annual if it was €1,080 or less.
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.
Sellest kuupäevast peab iga ELi turule lastav digielementidega toode vastama olulistele küberturvalisuse nõuetele (turvalised vaikeseaded, teadaolevate ärakasutatavate nõrkuste puudumine, turvauuendused kogu toeperioodi vältel, SBOM), läbima vastavushindamise ja kandma CE-märgist. Importijad ja levitajad peavad vastavust kontrollima.
Määrus (EL) 2024/3015 keelab lasta ELi turule, teha kättesaadavaks või eksportida sunniviisilise tööga valmistatud tooteid mis tahes tarneahela lülis. Liikmesriikide asutused ja komisjon võivad uurida kahtlusaluseid tooteid ning nõuda nende kõrvaldamist, annetamist, ringlussevõttu või hävitamist. Ettevõtte suurusest sõltuvat erandit ei ole – on vaid täiendavad juhised ja spetsiaalne VKEde kontaktpunkt.
Erasektori ettevõtted, kes on seadusega kohustatud kliente tugeva autentimisega tuvastama – pangad, makse- ja krüptoettevõtted, telekomiettevõtted, energia- ja kommunaalettevõtted, kindlustusandjad, tervishoiuteenuse osutajad, transpordiettevõtted ja väga suured veebiplatvormid –, peavad ELi digitaalse identiteedi rahakoti vastu võtma, kui kasutaja seda pakub, lisaks oma senistele meetoditele.
Employers must pay estimated total social insurance contributions (health, pension, unemployment, long-term care insurance) for the current month by the third-to-last bank working day of that same month, and submit the Beitragsnachweis (contribution statement) to the relevant Krankenkasse shortly before that. Any shortfall/surplus versus actual payroll is corrected in the following month's payment.
Corporations (GmbH, UG (haftungsbeschränkt), and GmbH & Co. KG) must file their annual financial statements for disclosure via the Unternehmensregister/Bundesanzeiger within 12 months of their balance-sheet date (§325 Abs. 1a HGB); for a calendar-year company that means by 31 December of the following year. Small and micro companies (Kleinstkapitalgesellschaften, §267/§267a HGB) may use reduced formats or, for micro companies, simple deposit (Hinterlegung) instead of full publication, but the 12-month deadline itself still applies.
Kestlike toodete ökodisaini määrus (EL) 2024/1781 võimaldab Komisjonil kehtestada tooterühmade kaupa vastupidavuse, parandatavuse, ringlussevõetud materjali sisalduse ja teabe nõuded, igaüks koos digitaalse tootepassiga. Esimesi õigusakte (teras, seejärel tekstiil, rehvid, alumiinium, mööbel) oodatakse aastatel 2026–2028 ja need kohalduvad pärast üleminekuaega. Alates 19. juulist 2026 ei tohi suured ettevõtted enam hävitada müümata jäänud rõivaid ja jalatseid.
Komisjon tegi ettepaneku asendada hilinenud maksete direktiiv määrusega, mis piiraks B2B ja B2G maksetähtajad 30 päevaga, muudaks viivise automaatseks ning looks riiklikud järelevalveasutused. Toimik ei ole Nõukogus 2024. aastast edenenud, mistõttu kuupäeva ei ole kehtestatud.
Kas see kalender sisaldab kogu ELi hõlmavaid kohustusi või ainult riiklikke?
Mõlemat. See ühendab selle riigi kõik riiklikud tähtajad kogu ELi hõlmavate õigusaktidega - näiteks tehisintellektimäärus või NIS2 -, mis kehtivad siin tegutsevatele ettevõtetele olenemata riigist.
Kuidas kuvatakse korduvaid tähtaegu, näiteks igakuiseid käibedeklaratsioone?
Iga korduv kohustus (näiteks igakuine käibedeklaratsioon või kvartaliaruanne) on lahti kirjutatud iga kuu, kvartali või aasta tegelikuks tähtpäevaks, mille puhul see kehtib, kasutades kordumisreeglit, mis on avaldatud vastava tähtaja enda lehel.
Kui ajakohane see kalender on?
Iga kirje sisaldab linki ametlikule allikale ja näitab viimase kontrollimise kuupäeva. Kuupäevad võivad muutuda, seega kontrollige enne millegi peale toetumist alati ametlikku allikat.