VAT for Freelancers in Germany: When to File, Which Rate, Which Deadline?

As a freelancer you are an entrepreneur under the German VAT Act (§ 2 Abs. 1 UStG). If your total turnover was at most 25,000 euros last year and is at most 100,000 euros this year, you are a small business without a VAT return; otherwise you file by the tenth day after the period (§ 18 Abs. 1 UStG).

Last updated: 29 October 2026

In short

Small business: No VAT on the invoice, no VAT return, no input VAT deduction.
Standard VAT: Return due on the 10th day after the quarter or month, payment on the same day.
Cash accounting: As a freelancer you can apply to pay VAT only after your client has paid.

Do I have to pay VAT as a freelancer?

It depends on your turnover, not on your profession. Freelance work counts as professional activity under the Act; an entrepreneur is anyone who carries it out independently (§ 2 Abs. 1 UStG). There are two routes:

	Small business	Standard VAT
Condition	Total turnover at most 25,000 euros last year and at most 100,000 euros this year	everyone else, or anyone who waives the small business scheme
VAT on the invoice	exempt, no VAT shown	19 percent, in some cases 7 percent or exempt
VAT return and annual return	generally none	yes
Input VAT on purchases	not deductible	deductible

The limits and the choice between the two routes: § 19 Abs. 1 UStG. As a small business the filing duties of § 18 Abs. 1 to 4 UStG do not apply; if the tax office asks for a return, you must file (§ 149 Abs. 1 Satz 2 AO). How to choose: Small business or standard VAT.

What this means for you: Compare your net turnover with 25,000 euros; above it you are on standard VAT and file returns.

By when do I file the VAT return?

The return goes electronically to the tax office by the tenth day after the period ends, and the prepayment is due the same day (§ 18 Abs. 1 UStG). Which period applies to you:

Your situation	Filing period	Reference
Tax last year up to 9,000 euros	calendar quarter	§ 18 Abs. 2 Satz 1 UStG
Tax last year over 9,000 euros	calendar month	§ 18 Abs. 2 Satz 2 UStG
Tax last year up to 2,000 euros	the tax office may exempt you from returns	§ 18 Abs. 2 Satz 3 UStG
Refund last year over 9,000 euros	month by choice; January return by 10 February	§ 18 Abs. 2a UStG
New business, tax periods 2021 to 2026	in the start-up year the expected tax of the current year counts, in the following year the start-up year's tax converted to a full year	§ 18 Abs. 2 Satz 6 UStG

Otherwise sentence 4 sets the period: in the start-up year and the following year the calendar month is the filing period. The exception in sentence 6 is named in the Act only for the tax periods 2021 to 2026. If you start in 2026, under the current wording you therefore file monthly for 2027, your following year; sentence 4 also applies to businesses started from 2027. The annual return comes on top, in the officially prescribed data set through the official interface (§ 18 Abs. 3 UStG). How the ELSTER transmission works: File your VAT return online.

What this means for you: Check before every deadline whether your period is quarterly or monthly; as a start-up it is often monthly.

Can I pay VAT only after my client pays?

Yes, if the tax office allows it. As a member of a liberal profession under § 18 Abs. 1 Nr. 1 EStG you can apply to calculate tax on the amounts you have received instead of the amounts agreed (§ 20 Satz 1 Nr. 3 UStG). That covers only turnover from the freelance activity. The same can be allowed if your total turnover last year was at most 800,000 euros (§ 20 Satz 1 Nr. 1 UStG). If you change the method, turnover must not be counted twice or left untaxed (§ 20 Satz 3 UStG).

What this means for you: If you invoice with long payment terms, apply; then you pay VAT only on money you have received.

Which VAT rate applies to my fees?

The standard rate is 19 percent (§ 12 Abs. 1 UStG). The granting, transfer and exercise of rights under the Copyright Act is taxed at 7 percent (§ 12 Abs. 2 Nr. 7 Buchst. c UStG). Medical treatment of humans is exempt when doctors, dentists, alternative practitioners, physiotherapists, midwives or similar health professions provide it (§ 4 Nr. 14 Buchst. a UStG).

What this means for you: Most consulting, planning and writing fees carry 19 percent; a reduced or exempt rate needs a provision.

What applies to clients abroad?

A service to a business for its business is generally supplied where the recipient runs its business (§ 3a Abs. 2 UStG). For fees from business clients abroad Germany is therefore usually not the place of supply. Other duties, such as the EC sales list, you check separately for your case.

What this means for you: With business clients abroad, separate those fees from your German turnover before you fill in the return.

How do I get one more month?

On application the tax office extends the deadlines for returns and prepayments by one month (§ 46 UStDV). If you file monthly, this comes with a special prepayment of one eleventh of last year's prepayments (§ 47 Abs. 1 UStDV). You apply by the time the first affected return is due (§ 48 Abs. 1 UStDV). All details: Deadline extension and special prepayment.

What this means for you: With the extension the 10th becomes the 10th of the following month; monthly filers pay a special prepayment once.

How VAT GPT helps

Upload: your invoices and receipts; the AI reads amounts, countries and tax rates.
Check: you review and confirm the values; VAT GPT builds the VAT return from them.
Send: with Pro the return goes through ELSTER to the tax office.

Not included: no tax advice and no decision whether you stay a small business. There are Free, Go (30 days free with all Pro features) and Pro (49 € a month or 444 € a year, incl. VAT). Try it for free

Frequently asked questions

Do I have to file a VAT return as a freelancer? Only on standard VAT. As a small business the filing duties do not apply (§ 19 Abs. 1 Satz 2 UStG); exceptions are explained in VAT return for small businesses.

When is the VAT return due? On the tenth day after the period ends, so on 10 April for the first quarter; one month later with the extension (§ 18 Abs. 1 UStG, § 46 UStDV).

Is VAT a separate tax from income tax for freelancers? Yes, it is its own tax next to income tax; the overview is in Taxes for freelancers.

Can I file the VAT return on paper? Only on application to avoid undue hardship; otherwise electronically (§ 18 Abs. 1 Satz 2 UStG).