Umsatzsteuer-Voranmeldung: VAT advance return filing deadline
Varje månad, senast den 10. · Due by the 10th of the month following the reporting period (monthly or quarterly). A Dauerfristverlängerung shifts this by one further month.
Vad som ändras
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.
Vem som berörs
All VAT-registered businesses in Germany above the Kleinunternehmer threshold, or that opted into standard VAT treatment.
Storlekar: mikroföretag, litet företag, medelstort företag, stort företag · Branscher: Alla branscher
Vad du ska göra
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.
Kommande tillfällen
Källor
- gesetze-im-internet.de – UStG §18 (Voranmeldung, Vorauszahlung, Dauerfristverlängerung) (www.gesetze-im-internet.de)
- ELSTER – Dauerfristverlängerung (monatlich/vierteljährlich) (www.elster.de)
Senast verifierad 8 september 2026. Endast information, inte juridisk rådgivning.