Annual German VAT Return Extensions

Mar 2, 2023 | Germany

Annual German VAT Return Extensions

Following on from Covid-19, the German Tax Office have extended the due dates for Annual Returns due between 2020 and 2025. These dates vary depending if the company is Tax Advised.

Previously, the annual return would be due by 31st July of the following year, however these guidelines have significantly altered the due dates on annual returns.

Originally introduced in 2020, giving until 31st August 2022 for the 2020 return to be submitted, these deadlines will extend over the next few years in order to allow there not to be a backlog on their system. However, this does NOT apply to the periodic VAT returns (Monthly/Quarterly), EC Sales Lists and Intrastat.

Due to the extension of submission deadlines, the interest-free grace period for these returns has also been extended to one month after the extended dates.

VAT Return

Not Tax Advised

Tax Advised

Interest Occurred From

Standard Rules:

31st July the following year

28th February of the second year following

1st April of the second year following

2020

01/11/21

31/08/22

01/10/22

2021

31/10/22

31/08/23

01/10/23

2022

02/10/23

31/07/24

01/09/24

2023

02/09/24

02/06/25

01/07/25

2024

31/07/25

30/04/26

01/06/26

2025

31/07/26

01/03/27

01/04/27


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