Permanent VAT extension 2027: deadline, application and special prepayment

In short

• Dates: Wednesday, 10 February and Monday, 12 April 2027, because 10 April is a Saturday.
• Effect: On application the deadlines for advance return and advance payment are extended by one month (§ 46 UStDV).
• Special prepayment: Monthly filers only: one eleventh of last year's prepayments, by 10 February yearly. Notice only if rejected.

Do you have to reapply for 2027?

No, if you already have it. The extension applies until you tell the tax office you no longer want to use it, or until the tax office revokes it. So you do not have to reapply every year. As a monthly filer, though, you report the special prepayment every year and pay it by 10 February.

Yes, if you do not have one yet and want to use it from 2027. You then apply with the ELSTER form "Antrag auf Dauerfristverlängerung / Anmeldung der Sondervorauszahlung". You do not get approval in writing: no separate approval notice is issued. You can use the extension if the tax office does not reject the application. It is rejected or revoked if the tax claim appears endangered (§ 46 UStDV).

Application deadline 2027: by when?

You must apply by the time the first advance return it is to apply to is due (§ 48 (1) UStDV). The advance return is due by the tenth day after the end of the advance return period (§ 18 (1) UStG). If the deadline falls on a Saturday, Sunday or public holiday, it ends at the end of the next working day (§ 108 (3) AO).

How often you file depends on your tax in the previous year: above €9,000 the calendar month is the advance return period, otherwise the calendar quarter; at €2,000 or less the tax office can release you from advance returns (§ 18 (2) sentences 1 to 3 UStG). If you newly start a business or professional activity, the calendar month is the period in the current and the following calendar year (§ 18 (2) sentence 4 UStG); the exception to this applied only to the tax periods 2021 to 2026 (§ 18 (2) sentence 6 UStG). The special prepayment then applies to you too. More on the basics: German advance VAT return (UStVA): filing online, deadlines and permanent extension.

How do you calculate the special prepayment for 2027?

The special prepayment is one eleventh of the sum of the prepayments for the previous calendar year (§ 47 (1) UStDV). You work out the sum without crediting the special prepayment you made for the previous year. You calculate and report it yourself and pay it at the same time as you apply (§ 48 (1) UStDV).

Example (the figures are made up; the method follows the ELSTER guide): For 2026 you reported prepayments of €20,000. In the advance return for December 2026 you deducted the 2026 special prepayment of €2,000. The basis for 2027 is €22,000 (20,000 plus 2,000). The 2027 special prepayment is one eleventh of that, so €2,000.

• Surplus instead of payment: if your calculation shows a surplus in your favour, you enter the special prepayment as €0.
• Active for only part of the previous year: extrapolate the prepayments of that period to a full year. Started calendar months count as full months (§ 47 (2) UStDV).
• Founded in the current year: you calculate it from the prepayments expected for this year (§ 47 (3) UStDV). According to ELSTER it should match the average prepayment for one calendar month. Explain your calculation in an "Other message to the tax office" (Sonstige Nachricht an das Finanzamt).
• Quarterly filers: no special prepayment.

Applying in ELSTER: step by step

1. Log in: you log in to ELSTER. The application is in principle submitted only electronically in the officially prescribed data format.
2. Choose the form: "Antrag auf Dauerfristverlängerung / Anmeldung der Sondervorauszahlung" among the forms.
3. Enter the special prepayment: as a monthly filer, the basis and the calculated amount. In the ELSTER guide for 2026 these are lines 7 and 9; check the lines in the form ELSTER shows you for 2027.
4. Submit and pay: you report the special prepayment and pay it at the same time.
5. Wait for a rejection: if none comes, you can use the extension.

Which due dates apply in 2027 with the extension?

With the extension, each due date moves back by one month. As a quarterly filer, use the row of the quarter that ends in that month. The special prepayment has its own deadline: every year 10 February, so Wednesday, 10 February 2027.

The dates are calculated under § 18 (1) UStG, § 46 UStDV and § 108 (3) AO. Regional public holidays can move individual dates; check the day before you file close to the deadline.

Where do you deduct the special prepayment in the advance return?

You generally deduct the assessed special prepayment in the advance return for December. That is key figure (Kennzahl) 39 of the advance VAT return. What counts is the last advance return period for which the extension applies (§ 48 (4) UStDV); in general that is December.

How do you withdraw the extension?

You withdraw an existing extension with the ELSTER form "Sonstige Nachricht an das Finanzamt" (other message to the tax office). The tax office can revoke it if the tax claim appears endangered.

Which mistakes come up most often?

• Applying too late. The application must be there by the due date of the first advance return the extension is to cover.
• Forgetting the special prepayment. Monthly filers report and pay it every year by 10 February.
• Calculating the special prepayment wrongly. One eleventh of the previous year's prepayments – you do not remove the special prepayment deducted last year.
• Waiting for a notice. There is no approval notice, only a notice if the application is rejected.
• Paying a special prepayment as a quarterly filer. It only applies to businesses that file monthly.
• Newly founded, but assuming quarterly. In the year of starting and the following year the month is the advance return period.

How VAT GPT helps

For your advance VAT returns, VAT GPT takes three steps:

1. Upload: You upload your Amazon or eBay CSV reports and your invoices. The AI reads amounts, countries and tax rates.
2. Check: VAT GPT breaks down the VAT for Germany and the EU (OSS) and prepares the advance return, monthly or quarterly. You check and confirm.
3. Send: With VAT GPT Pro, the advance return goes via ELSTER directly to the tax office.

Everything is in one place: advance VAT return, annual VAT return, OSS return, EÜR, trade tax and income tax returns. There is Free (basic features, free of charge), Go (30 days free with all Pro features) and Pro (€49 per month or €444 per year, each including VAT). Try for Free Now

Frequently asked questions

Do I have to reapply for the permanent extension every year? No. It applies until you withdraw it or the tax office revokes it. As a monthly filer you do report the special prepayment every year and pay it by 10 February.

By when do I apply for the permanent extension for 2027? By the due date of the first advance return it is to cover: as a monthly filer by 10 February 2027, as a quarterly filer by 12 April 2027.

How high is the special prepayment? One eleventh of the sum of the previous year's prepayments. Quarterly filers pay none.

Do I get a confirmation from the tax office? No. A notice is only issued if the application is rejected. If the tax office does not reject it, you can use the extension.

When do I deduct the special prepayment? Generally in the advance return for December, key figure 39.

Can I apply on paper? Only if the tax office, on application, waives electronic submission because of undue hardship (§ 48 (1) UStDV). ELSTER is the normal route.

Does the extension apply to payment too? Yes. The tax office extends the deadlines for submitting the advance returns and for paying the prepayments by one month (§ 46 UStDV).

Further reading

• German advance VAT return (UStVA): filing online, deadlines and permanent extension
• Tax number in Germany: applying with the tax registration questionnaire online
• VAT return for a small business in Germany: do I have to file?
• Advance VAT return with ELSTER: step-by-step guide

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

Sources

• § 46 UStDV (in German)
• § 47 UStDV (in German)
• § 48 UStDV (in German)
• § 18 UStG (in German)
• § 108 AO (in German)
• ELSTER: guide to the permanent VAT extension 2026 (in German)
• ELSTER: guide to the advance VAT return 2026 (in German)
• Service Berlin: advance VAT return, applying for the permanent extension (in German)