VAT Returns

overview of Germany

German VAT Return Frequency

German VAT returns can be filed monthly, quarterly or yearly depending on your VAT Liability. Initially each business will start with monthly reporting after their VAT registration is completed and be switched by the tax office after a year of filing if they meet the criteria.

If a businesses VAT liability in the previous calendar year exceeds €7,500 then you will be filing your returns monthly. If the VAT liability is between €1,000-7,500 in a calendar year then you will file your VAT returns quarterly. Finally if your VAT liability is below €1,000 then you can file your VAT returns annually.

German VAT Return Due Dates

Monthly and quarterly VAT returns are due on the 10th day of the month following the reporting period. If the date falls on a saturday or sunday or a bank holiday (in Germany) then the date moves to the next working day.

The Annual VAT return is normally due the last day of July on the year following the reporting period. However, if filed by a recognized tax consultant the due date is shifted to the end of February of the second following year.

German VAT Payments

Payment of your VAT are made to the IBAN number of your designated tax authority. The bank details change for each taxpayer depending on the local office which handles their VAT registration. The reference for payments must include your Steuernummer and the period which is being paid for. If there is another reason for the payment like penalties or corrective returns, it should also be included in the reference. All bank charges must be paid by the tax payer

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