What an e-commerce importer must file in Germany in 2026

This profile assumes a small company that sells online and imports goods into the EU, so it adds the obligations that come with cross-border online sales - customs and import duties, packaging and extended-producer-responsibility fees, consumer rules for online sellers - on top of the standard tax calendar. It also includes EU-wide e-commerce and product rules, such as CE marking or battery regulations, where they apply. Sell only domestically, or manufacture rather than import, and your actual list will look different.

This page assumes a specific starting profile: e-commerce importer, in Germany. It's a starting point, not tailored advice - your actual obligations depend on your exact sector, turnover and how you operate.

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Next 12 months

DateRegulationDeadline
Empowering Consumers for the Green Transition DirectiveEmpowering Consumers for the Green Transition: ban on vague/unsubstantiated environmental claims applies
Germany VATUmsatzsteuer-Voranmeldung: VAT advance return filing deadlineRecurring
Germany VATUmsatzsteuer-Voranmeldung: VAT advance return filing deadlineRecurring
Product Liability DirectiveNew Product Liability Directive applies: strict liability extends to software, AI and digital services
Germany VATUmsatzsteuer-Voranmeldung: VAT advance return filing deadlineRecurring
eIDAS 2EU Digital Identity Wallet: every Member State must offer a wallet; public bodies must accept it
Germany financial statement disclosureJahresabschluss: annual financial statement disclosure (Offenlegung) to the UnternehmensregisterRecurring
Germany VATUmsatzsteuer-Voranmeldung: VAT advance return filing deadlineRecurring
Germany VATUmsatzsteuer-Voranmeldung: VAT advance return filing deadlineRecurring
Germany VATUmsatzsteuer-Voranmeldung: VAT advance return filing deadlineRecurring
Germany VATUmsatzsteuer-Voranmeldung: VAT advance return filing deadlineRecurring
Germany VATUmsatzsteuer-Voranmeldung: VAT advance return filing deadlineRecurring
Germany VATUmsatzsteuer-Voranmeldung: VAT advance return filing deadlineRecurring
EUDREU Deforestation Regulation: due diligence applies for micro and small enterprises
Instant Payments RegulationInstant Payments Regulation: sending instant euro payments and Verification of Payee mandatory for non-euro-area banks (Poland, Sweden, Czechia, etc.)
Germany VATUmsatzsteuer-Voranmeldung: VAT advance return filing deadlineRecurring
Germany annual tax returnsESt/KSt/GewSt: annual income/corporation/trade tax return filing deadlineRecurring
Germany VATUmsatzsteuer-Voranmeldung: VAT advance return filing deadlineRecurring

See the full 2026 calendar in Germany · All calendars