Knowledge Base: E-commerce Accounting and VAT Compliance


Germany has new Annual VAT return deadlines

Date08 Aug 2017

Germany NewsThe German authorities have confirmed an extended deadline for annual VAT returns, when these filings are done directly by the taxpayer, they will now be due by 31st July of the following year (instead of currently 31st May). If they are submitted by a recognised tax consultant, there is an extended deadline until 28th February of the second following year (instead of 31st December).

These changes will apply as from 1st January 2018. Therefore the first return that will benefit from extended deadlines is the 2018 Annual VAT return.

Due dates for German VAT

In Germany there is a unique system when it comes to VAT return deadlines. Typically, VAT returns must be filed by the 10th day of the subsequent month. Nonetheless, taxpayers may get an extension called ‘dauerfristverlangerung’, permitting the taxpayer to submit the return by the 10th day of the second subsequent month. For instance, the August VAT return is usually due by the 10th September, but in case you benefit for the extension, you can submit it up to 10th October. An application and pre-payment are compulsory in order to benefit from the German due date extension.

Equally, the Annual VAT return has a standard and an extended deadline. When this return is submitted by the taxpayer directly, the deadline is (currently) 31st May. Where a recognised tax professional takes care of the submission, this return can be filed before 31st December of the subsequent year. As explained above, these deadlines will now be extended to 31st July of the subsequent year and 28th February of the second subsequent year, respectively.

amavat Europe provides a one-stop-shop solution for VAT obligations within Europe. We assist clients with a single point of contact that speaks their language and handles all VAT related issues with a standard and cost efficient approach.

If you have any queries or questions, please do not hesitate to contact amavat Europe.
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