German VAT return deadlines 2026 and 2027: calendar for filing and payment

The essentials in brief

• Standard deadline: the tenth day after the end of the reporting period; filing and payment on the same day (section 18 (1) UStG).
• Month or quarter: if the previous year's tax was more than 9,000 euros, the calendar month is the reporting period; otherwise the calendar quarter (section 18 (2) UStG).
• Weekends: the deadline ends on the next working day (section 108 (3) AO).
• Permanent extension: one more month for filing and payment, on application (section 46 UStDV); for monthly filers against a special prepayment (section 47 UStDV).
• Annual return 2025: 31 July 2026; 1 March 2027 if a tax adviser prepares it.
• Annual return 2026: 2 August 2027 (31 July 2027 is a Saturday); 29 February 2028 with a tax adviser.

Which deadline applies to you?

Your reporting period decides (section 18 (2) UStG):

• Calendar quarter is the default.
• Calendar month applies if the previous year's tax was more than 9,000 euros.
• Exemption: if the previous year's tax was not more than 2,000 euros, the tax office may release you from advance returns and prepayments.
• Option when you expect refunds: if the previous year ended with a surplus in your favour of more than 9,000 euros, you may choose the calendar month instead of the quarter. The return for January is then due by 10 February, and the choice binds you for the calendar year (section 18 (2a) UStG).
• Start-ups: anyone who starts a business generally has the calendar month as reporting period in the current and the following year. For the tax years 2021 to 2026 a special rule applies: in the starting year the expected tax of the current year is decisive, in the following year the actual tax of the previous year converted into an annual figure (section 18 (2) sentences 4 and 6 UStG). Your tax office tells you what applies to you.
• Small businesses: if you apply the small-business rule you generally file no advance returns (section 19 (1) sentence 2 UStG). More in VAT return as a small business.

Calendar: monthly advance returns

The table shows, for each month, when the return is due and the prepayment must be paid. The dates are calculated from section 18 (1) UStG, section 46 UStDV and section 108 (3) AO; no nationwide public holiday falls on any of the shifted dates. As of 26 October 2026, the dates up to 12 October 2026 have passed.

Calendar: quarterly advance returns

Permanent extension and special prepayment

On application the tax office extends the deadlines for submitting advance returns and for paying prepayments by one month (section 46 sentence 1 UStDV). You apply by the time the first return that the extension is to cover has to be submitted (section 48 (1) sentence 1 UStDV).

Monthly filers get the extension only against a special prepayment on the tax of the calendar year. It is one eleventh of the sum of the prepayments of the previous year (section 47 (1) UStDV). More in special prepayment and permanent extension.

The annual return

The VAT return for the calendar year is due seven months after the end of the calendar year (section 149 (2) sentence 1 AO). If a tax adviser prepares it, the deadline ends on the last day of February of the second year following the tax year (section 149 (3) no. 4 AO).

For 2025 the Bavarian State Office for Taxes confirms 31 July 2026 and 1 March 2027. The dates for 2026 are calculated from section 149 AO and section 108 (3) AO. Details in annual VAT return 2025: deadline.

What late filing or late payment can cost

• Late-filing surcharge: anyone who does not file a tax return, or files late, may be charged a late-filing surcharge (section 152 (1) sentence 1 AO).
• Late-payment surcharge: if tax is not paid by the due date, a surcharge of 1 percent of the rounded-down outstanding amount applies for each month begun (section 240 (1) sentence 1 AO). It is not charged for a delay of up to three days; section 240 (3) sentence 2 AO sets out exceptions.

Common mistakes

• Treating the 10th as a fixed date. If it falls on a weekend or public holiday, the deadline ends on the next working day (section 108 (3) AO).
• Assuming an extension without having one granted. It applies on application; without it the 10th stays decisive.
• Not including the special prepayment. Monthly filers calculate it, declare it and pay it with the application (section 48 (1) sentences 4 and 5 UStDV).
• Mixing up quarter and month. Check whether the previous year's tax exceeded 9,000 euros (section 18 (2) UStG).
• Booking the expense in the wrong year. In an income surplus statement, the prepayment for December that only falls due after the ten-day period because of a permanent extension can be deducted only in the year of payment (Federal Fiscal Court, judgment of 21 June 2022, VIII R 25/20).

How it works with VAT GPT

VAT GPT prepares the advance return that you file by these dates:

1. Upload files: your Amazon or eBay CSV reports and your invoices. The AI reads date, amounts (gross, net, VAT), currency and country.
2. Check the result: 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 via ELSTER directly to the tax office.

Everything is in one place: VAT return, annual VAT return, OSS return, EÜR, trade tax and income tax return. With Go you use all Pro features free of charge for 30 days. Get to know VAT GPT or create an account right away.

What VAT GPT does not do

• VAT GPT is not tax advice, for example on which reporting period applies to you.
• The AI reads date, amounts, currency and country; you check and confirm the result yourself.

What does VAT GPT cost?

Free (basic features, free of charge), Go (30 days free with all Pro features), Pro €49 per month or €444 per year, each including VAT.

Frequently asked questions

By when must the advance VAT return be filed? By the tenth day after the end of the reporting period at the latest (section 18 (1) UStG).

When is the payment due? On the same tenth day (section 18 (1) sentence 4 UStG).

What if the 10th falls on a weekend? The deadline ends at the end of the next working day (section 108 (3) AO).

How much time does the permanent extension give? One month for filing and payment (section 46 UStDV).

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

Does a small business have to file advance returns? Generally not (section 19 (1) sentence 2 UStG).

Further reading

• File a German VAT return online
• Special prepayment and permanent extension
• Annual VAT return 2025: deadline
• VAT return as a small business

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

Sources

• Section 18 UStG (in German)
• Section 19 UStG (in German)
• Section 46 UStDV (in German)
• Section 47 UStDV (in German)
• Section 48 UStDV (in German)
• Section 108 AO (in German)
• Section 149 AO (in German)
• Section 152 AO (in German)
• Section 240 AO (in German)
• Bavarian State Office for Taxes: dates and deadlines (in German)
• Federal Fiscal Court, judgment of 21 June 2022, VIII R 25/20 (in German)