Umsatzsteuer-Voranmeldung: VAT advance return filing deadline
Iga kuu, tähtajaga 10. · Due by the 10th of the month following the reporting period (monthly or quarterly). A Dauerfristverlängerung shifts this by one further month.
Mis muutub
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.
Keda see puudutab
All VAT-registered businesses in Germany above the Kleinunternehmer threshold, or that opted into standard VAT treatment.
Suurused: mikro, väike, keskmine, suur · Sektorid: Kõik sektorid
Mida teha
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.
Järgmised tähtajad
Allikad
- gesetze-im-internet.de – UStG §18 (Voranmeldung, Vorauszahlung, Dauerfristverlängerung) (www.gesetze-im-internet.de)
- ELSTER – Dauerfristverlängerung (monatlich/vierteljährlich) (www.elster.de)
Viimati kontrollitud 8. september 2026. Ainult teavitamise eesmärgil, mitte õigusnõustamine.