What a self-employed accountant must file in Germany in 2026

This profile assumes a self-employed professional providing accounting or bookkeeping services, without employees, so it focuses on the tax and reporting calendar that applies to sole traders and small professional-services providers, plus any anti-money-laundering duties that apply to accountants specifically. It leaves out obligations tied to employing staff or operating in other sectors. If you run your practice through a company, or you also employ staff, check the company profiles instead.

This page assumes a specific starting profile: self-employed accountant, 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
Germany VATUmsatzsteuer-Voranmeldung: VAT advance return filing deadlineRecurring
Germany VATUmsatzsteuer-Voranmeldung: VAT advance return filing deadlineRecurring
EU AI ActAI Act: end of grace period for marking AI-generated content in pre-existing systems; ban on non-consensual intimate deepfake generators
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
Data ActData Act: cloud providers must stop charging switching and data-egress fees
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
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