Tax calendar for online sellers: deadlines 2026/2027

In brief

• VAT return: the 10th day after the period ends, filing and payment on the same day (section 18(1) UStG). If that day is a weekend or public holiday, the deadline ends on the next working day (section 108(3) AO).
• Permanent extension (Dauerfristverlängerung): one month more, on application (section 46 UStDV). The table below shows the dates without the extension.
• OSS return: by the end of the month after the quarter, filing and payment; only if you take part in the OSS.
• Prepayments: income tax on 10 March, June, September, December (section 37(1) EStG); trade tax on 15 February, May, August, November (section 19(1) GewStG).
• Annual returns: for 2025 with a tax adviser by 1 March 2027 (without an adviser it was 31 July 2026); for 2026 by 2 August 2027, with an adviser by 29 February 2028 (section 149(2) and (3) AO, section 108(3) AO).

How do you read the calendar?

Which rows apply to you depends on your situation:

• VAT return period: If your VAT for the previous year was more than 9,000 euros you file monthly, otherwise quarterly. If it was no more than 2,000 euros the tax office may exempt you (section 18(2) UStG). If you had a refund balance of more than 9,000 euros in the previous year, you may choose monthly filing (section 18(2a) UStG). If you start a business, the expected tax for the year counts until 2026; from the 2027 tax period, by the wording of the law, you file monthly in the year you start and the following year (section 18(2) sentences 4 and 6 UStG).
• Small business (Kleinunternehmer): If you use the small business scheme you generally do not file VAT returns (section 19(1) sentence 2 UStG).
• OSS: You only file if you have registered for the One-Stop-Shop. Taking part is voluntary.
• Prepayments: You pay them only if and as far as they have been set. Income tax prepayments are only set if they are at least 400 euros a calendar year and 100 euros per date (section 37(5) EStG), trade tax prepayments if they are at least 50 euros (section 19(5) GewStG).

Calendar October 2026 to February 2028

Dates marked "instead of" have already been moved to the next working day. The VAT return dates apply without the permanent extension; with it, each date moves one month later. A complete table of both variants is in VAT return deadlines 2026 and 2027.

What moves to a working day and what does not?

VAT return, prepayments and annual returns at the tax office. If the end of a deadline falls on a Saturday, Sunday or public holiday, it ends at the end of the next working day (section 108(3) AO). The tax office of North Rhine-Westphalia also states in its tax calendar that a date falling on a weekend or holiday moves to the next working day. All moved dates in the table are calculated by this rule.

OSS return. The Federal Central Tax Office (BZSt) names the end of the month after the quarter as the date and says payment must have reached the federal treasury by then; it names no shift for weekends. So file and pay by the stated month end; if it falls on a weekend, plan for the last working day before. 31 October 2026 is a Saturday.

Trade tax prepayment. The municipality administers trade tax; section 108 AO applies to it as well (section 1(2) no. 3 AO). If the 15th falls on a weekend or public holiday, the deadline ends on the next working day. The dates in your notice are what counts.

Late payment. If you do not pay by the due date, a late payment surcharge of 1 percent arises for each month begun; for a delay of up to three days it is not charged, unless you pay in cash or by cheque (section 240(1) and (3) AO). Anyone who does not file a return, or not on time, may be hit with a late filing surcharge (section 152(1) AO).

The annual returns at a glance

Tax returns for a calendar year are due seven months after the end of the calendar year at the latest (section 149(2) sentence 1 AO). For 2025 that is 31 July 2026; for 2026 it is 31 July 2027, a Saturday, so the deadline ends on Monday 2 August 2027. If a tax adviser prepares your income tax, trade tax or VAT return, the deadline ends on the last day of February of the second following year (section 149(3) nos. 1, 3 and 4 AO), unless the tax office asks for it earlier (section 149(4) AO). Details on VAT are in Annual VAT return 2025: deadline, on trade tax in Trade tax return.

Which articles help with which date?

• VAT return: VAT return deadlines 2026 and 2027, Special prepayment and permanent extension, Applying for the permanent extension 2027
• OSS: OSS return for online sellers
• Trade tax: Trade tax for Amazon sellers
• Income tax: Income tax for Amazon sellers

Common mistakes

• Treating the 10th as a fixed date. Moved because of a weekend, the deadline ends on the working day after.
• Mixing up OSS and VAT return. The OSS return goes to the Federal Central Tax Office, the VAT return to the tax office, each with its own date.
• Forgetting the trade tax prepayment. It has its own dates and comes in addition to income tax.
• Assuming the permanent extension without applying. It applies only once the tax office has granted it.
• Applying small business deadlines to everyone. If you use the small business scheme you generally do not file VAT returns.

How VAT GPT helps

You upload your Amazon or eBay CSV, and VAT GPT sorts the sales rows into Germany and EU/OSS. With VAT GPT Pro you send the VAT return through ELSTER and the OSS return to the BZSt, and create the EÜR, trade tax return and income tax return. 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

When is the VAT return due? At the latest on the 10th day after the end of the return period; the prepayment is due the same day (section 18(1) UStG).

When is the next OSS return due? For Q3 2026 by 31 October 2026, for Q4 by 31 January 2027 (BZSt). Only if you take part in the OSS.

When do I pay income tax prepayments? On 10 March, 10 June, 10 September and 10 December, as far as set (section 37(1) EStG).

When do I pay trade tax prepayments? On 15 February, 15 May, 15 August and 15 November, as far as set (section 19(1) GewStG).

When is the VAT return for 2025 due? On 31 July 2026; with a tax adviser on 1 March 2027.

What if the date falls on a weekend? At the tax office and for the municipality's trade tax the deadline ends on the next working day (section 108(3) AO, section 1(2) no. 3 AO).

Read next

• Online sellers: taxes at a glance
• VAT return as a small business
• Small business rule 2026: the limit
• All taxes for Amazon and eBay sellers in one place

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

Sources

• Section 18 UStG
• Section 19 UStG
• Section 46 UStDV
• Section 37 EStG
• Section 19 GewStG
• Section 108 AO
• Section 1 AO
• Section 149 AO
• Section 152 AO
• Section 240 AO
• BZSt: One-Stop-Shop (EU)
• Tax office North Rhine-Westphalia: tax calendar