Income tax return for the self-employed: deadlines

In brief

• Without a tax adviser: seven months after the end of the year, so 31 July (section 149(2) AO).
• With a tax adviser: by the last day of February of the second following year (section 149(3) AO).
• Earlier: in certain cases the tax office can order earlier filing (section 149(4) AO).
• Too late: after 14 months the tax office must set a late-filing surcharge, also when a tax adviser prepares the return, unless an exception applies (section 152(2) AO).
• Electronic: if you have income from a trade or business, you generally file electronically (section 25(4) EStG).

By when do you have to file?

The deadline depends on whether a tax adviser prepares the return. Both deadlines are in section 149 AO. For the two current years it looks like this:

The shift to the next working day follows from section 108(3) AO. You can apply for an extension, which the tax office can grant (section 109(1) AO). With a tax adviser, an extension beyond February is only possible if you were prevented through no fault of your own from meeting the deadline (section 109(2) AO).

Do you have to file at all?

Whether you have to file is not stated in a single sentence. As a trader you file if your total income exceeds the basic tax-free allowance, or twice that allowance for a joint assessment (section 56 EStDV). If you also have a salary, the duty already applies when your other income, such as the profit from selling, is more than 410 euros (section 46(2) no. 1 EStG). You must also file if a remaining loss carryforward was determined at the end of the previous year (section 56 sentence 2 EStDV). You also file if the tax office asks you to (section 149(1) AO). Whether you are obliged to file, you clarify with the tax office or a tax adviser if in doubt.

Which forms belong together?

For online sellers with a trade, three parts belong together:

• Main form ESt 1 A: the income tax return itself with your personal details (informally called the Mantelbogen).
• Anlage G: here you enter the income from a trade or business. How that works is in Fill in Anlage G.
• Anlage EÜR: your profit calculation as a cash-basis statement, if you calculate your profit that way (section 4(3) EStG). It is sent electronically in the officially prescribed data format (section 60(4) EStDV). The lines are explained in Fill in the EÜR lines.

The profit from the Anlage EÜR goes into the Anlage G. The order is therefore: the EÜR first, then Anlage G, the main form last.

What happens if you file late?

The tax office can set a late-filing surcharge for any late filing, unless you make it credible that the delay is excusable (section 152(1) AO). It must be set if you have not filed within 14 months after the end of the calendar year; this also applies with a tax adviser, so right after the February deadline (section 152(2) AO). Exceptions apply, among others, if the deadline was extended, if the tax is zero or negative, or if it is not higher than your assessed prepayments and creditable tax deductions such as wage tax (section 152(3) AO).

The surcharge is 0.25 percent of the assessed tax, reduced by the assessed prepayments and creditable tax deductions, for each month begun, but at least 25 euros per month (section 152(5) AO). It is capped at 25,000 euros (section 152(10) AO).

An example with made-up numbers: the assessed income tax is 8,000 euros, your prepayments were 3,000 euros. 0.25 percent of 5,000 euros is 12.50 euros, so the minimum of 25 euros applies. For three months begun, that is 75 euros.

If you will not make the deadline, apply for the extension in good time at the tax office.

How do you tackle the year?

Anyone who starts in January has no stress in summer. An order that has proved itself:

1. January: complete the receipts of the previous year and download the annual reports from Amazon and eBay.
2. February to March: prepare the annual VAT return and close the EÜR.
3. April to May: fill in Anlage G and the main form.
4. June: file, and check that it has been received. 31 July is the deadline, not the target.

The overview of all tax dates of the year is in the tax calendar for online sellers. Income tax for Amazon sellers specifically is in Amazon sellers: income tax in Germany, for eBay sellers in eBay: income tax return in Germany.

How VAT GPT helps

VAT GPT is the tax software for Amazon and eBay sellers in Germany: your OSS return first, then every other tax you owe, calculated and filed in one place. For income tax that means:

1. You upload your Amazon and eBay reports, and the EÜR is created from them.
2. VAT GPT creates the EÜR and the income tax return in the same account.
3. With VAT GPT Pro you send both through ELSTER to the tax office.

The filing deadline remains the one in the law; you apply for an extension at the tax office. There is Free, Go (30 days free with all Pro features) and Pro (€49 per month or €444 per year, including VAT). Try for free now

Frequently asked questions

What is the filing deadline for the income tax return as a self-employed person? Without a tax adviser 31 July of the following year, with a tax adviser the last day of February of the year after next (section 149(2) and (3) AO).

Can I extend the deadline? You can apply; the tax office can extend it (section 109(1) AO). With a tax adviser beyond February only if you were prevented through no fault of your own.

What does late filing cost? The late-filing surcharge is 0.25 percent of the tax per month begun, at least 25 euros (section 152(5) AO).

Do I have to file electronically? With income from a trade or business, yes, with statutory exceptions (section 25(4) EStG). The Anlage EÜR is also sent electronically (section 60(4) EStDV).

Which forms do I need? The main form, Anlage G and Anlage EÜR.

Read next

• Fill in Anlage G
• Fill in the EÜR lines
• Tax calendar for online sellers
• Adjust your income tax prepayment
• Annual VAT return deadline

Not tax advice: the content does not replace individual advice.

Sources

• Section 108 AO
• Section 109 AO
• Section 149 AO
• Section 152 AO
• Section 25 EStG
• Section 46 EStG
• Section 56 EStDV
• Section 60 EStDV
• ELSTER: guide to the income tax return 2025