VAT returns in Germany 2026
VAT returns in Germany are called Umsatzsteuer-Voranmeldung (UStVA), and every company with a German VAT number. In practice, this means applying the German VAT rates of 19% (standard rate) and 7% (reduced rate), in accordance with Section 12 of the German VAT Act (UStG). Regardless of whether you need to file monthly or quarterly returns in Germany, the deadline for filing is the 10th day of the month following the reporting period.
In this article, we provide detailed information on filing tax returns in Germany, so you can better identify your tax obligations. The guidelines for reporting transactions in Germany are detailed in the VAT regulations in §18 paragraph 2 of the UStG. The data published in this guide comes directly from the Act and is current as of 2026.
In 2026, new fields to complete, which we discuss in detail in the declaration submission instructions.
- What will you learn from the article?:
– What are the rhythms for submitting declarations in Germany and what do they depend on?
– What are the deadlines for submitting a VAT return in Germany and how can this deadline be extended?
– How to submit a German VAT return? ELSTER user manual
- What is German Zusammenfassende Meldung (ZM) for EU transactions and by when does it have to be sent?
– What rules apply when filing annual returns in Germany? - We recommend to your attention: a comprehensive guide to VAT in Germany, where you will find condensed and specific information on all topics related to German VAT. And if you don't have a VAT number yet, we recommend our detailed study on VAT registration in Germany.
VAT Declarations Germany 2026 – Table of Contents
- VAT returns in Germany 2026
- VAT settlement in Germany – what are the applicable frequencies?
- How to pay VAT in Germany? Changes from October 9, 2025
- How to file VAT returns in Germany? Full instructions
- Tax penalties in Germany – what do you need to watch out for?
- Would you like to outsource VAT settlement in Germany?
- How to submit a correction to a VAT return in Germany?
Adrian Andrzejewski, CEO Taxenlight
VAT settlement in Germany – what are the applicable frequencies?
The periodicity of VAT returns in Germany depends on your company's turnover in a given tax year, which is measured by the VAT paid. The thresholds have been updated as of January 1, 2025 (in Section 18 of the VAT Act) and are as follows:
- Monthly declarations: VAT amount was more than EUR 9,000
- Quarterly declarations: VAT amount was between 2,000 and 9,000 EUR
- Annual declarations: the VAT amount did not exceed the threshold of EUR 2,000 and the Finanzamt agreed to annual reporting
If your company has just obtained a German VAT number, the tax office determines the deadline for submitting VAT returns based on estimated VAT amounts. After one year, the Tax Office will review your payments and adjust the deadline if necessary.
VAT returns in Germany (both monthly and quarterly) must be filed exclusively electronically through the German tax system ELSTER. The tax office only allows paper filing in justified and exceptional cases.
| Type of declaration | Who has to submit? | What is the deadline? | Zero declaration |
|---|---|---|---|
| Monthly VAT declaration | Companies that carry out VAT-taxable transactions in Germany, including non-residents, who paid more than EUR 9,000 in VAT last year | 10th day of the month following the billing month | Required |
| Quarterly VAT declaration | Companies that carry out VAT-taxable transactions in Germany, including non-residents, who paid between EUR 2,000 and EUR 9,000 in VAT last year | 10th day of the month following the quarter | Required |
| Annual VAT declaration | – Companies that paid less than EUR 2,000 of VAT in the previous year / with the consent of the Finanzamt – Every company reporting quarterly and monthly – as a summary declaration | July 31st next year | Required |
| ZM Declaration (EU) – monthly | Companies with intra-Community supplies > EUR 50,000 | 25th day of the month after the billing period | Not required |
| ZM Declaration (EU) – quarterly | Companies with occasional EU deliveries <€50,000 | 25th day of the month following the quarter | Not required |
When are they valid? monthly VAT returns in Germany?
When are they valid? quarterly VAT returns in Germany?
Monthly VAT returns (Umsatzsteuer-Voranmeldung) in Germany must be filed by all companies that paid more than €9,000 to the tax office in the previous tax year. Until recently, there was also a rule (now suspended for 2024–2026) that every company had to report monthly for the first two years.
The deadline for submitting a monthly declaration in Germany is the 10th day of the month following the month being settled, e.g. declarations for February 2026 must be submitted by March 10, 2026.
Quarterly VAT returns in Germany (Umsatzsteuer-Voranmeldung) must be filed by all companies that paid between EUR 2,000 and EUR 9,000 to the tax office in the previous tax year.
The deadline for submitting a quarterly tax return in Germany is the 10th day of the month following the quarter being settled, e.g. declarations for the first quarter of 2026 must be submitted by April 10, 2026.
☝️ Taxenlight advises:
Due to the very short 10-day reporting deadline, entrepreneurs can apply for a permanent extension of the deadline by one month: Dauerfristverlängerung. This applies to both quarterly and monthly returns.
When to submit annual VAT returns in Germany?
The annual German VAT return (Umsatzsteuer-Jahreserklärung) is mandatory for all businesses registered for VAT purposes in Germany – even if you file quarterly or monthly. It summarizes all transactions made during a given tax year.
The annual return also allows for corrections of any errors (e.g., reporting previously unrecorded invoices). The deadline for filing an annual return in Germany is July 31 of the following year, e.g., 2025 must be filed by July 31, 2026.
This deadline can be extended if you use the services of a certified accounting firm in Germany. In this case, the deadline for submitting the 2025 tax return will be February 28, 2027 , or April 30, 2027 (depending on whether the extension is used).
Check detailed information about VAT registration in Germany in a dedicated guide
When to submit declarations EU ZM in Germany?
The VAT Return (ZS) is a special type of report (equivalent to the Polish VAT-EU declaration) in which a business reports transactions with contractors from other European Union countries. Its main purpose is to enable tax authorities (including the Federal Central Tax Office – BZSt) to monitor the flow of goods and services within the EU and verify whether VAT has been correctly settled by the purchaser.
An EU declaration in Germany is only filed if you have conducted intra-Community transactions during the relevant period. Otherwise, there is no need to file a zero-value ZM declaration.
ZM reports in Germany are submitted in two periods, depending on the achieved delivery quotas:
- Monthly – the amount of deliveries exceeded the threshold of EUR 50,000 in one of the quarters. In such a case, monthly ZM apply from that quarter and throughout the following year.
- Quarterly – deliveries do not exceed EUR 50,000.
The deadline for submitting the VAT return is the 25th day of each month following the settlement period. Submitting a correct and timely VAT return is a necessary condition for the intra-Community supply of goods to be eligible for the preferential 0% VAT rate.
We know from experience that the government is very strict about failing to meet its obligations in this case. Therefore, if you are making these types of deliveries, you must submit a ZM declaration on time in Germany (similarly to Austria).
You need support of a tax representative in Germany?
Let's have a no-obligation conversation about your tax needs in Germany.
How to pay VAT in Germany? Changes from October 9, 2025
VAT payments in Germany must be made by the same deadline as the VAT return, which is the 10th day of the month following the billing month. Payment is made to the account of the Tax Office that registered your company for VAT (in alphabetical order). Details of the tax office can be found on the German VAT number confirmation. In the transfer description for German VAT, please indicate your Steuernummer + period, e.g., 99/999/99999 Ust 02/2026.
In Germany, it's also possible to set up a direct debit ( SEPA Lastschrift). The tax office will then automatically debit the VAT amount from your bank account after submitting your return. Some taxpayers appreciate this option, as it eliminates deadlines and ensures tax is always paid on time. To obtain a one-time direct debit, you must submit the "SEPA Mandate" form to the tax office that registered you in Germany.
Rejected payments with incomplete data – how to avoid it?
must fully match (Kontoinhaber) IBAN SEPA is incomplete or incorrect, the system may not be able to correctly record the payment and link it to your VAT return.
Until now, the Finanzamt has turned a blind eye to this, but since October 9, 2025, it has been paying special attention. Any company that makes an erroneous payment will be subject to interest penalties of 1% of the VAT amount due.
How to file VAT returns in Germany? Full instructions
VAT returns in Germany can only be filed electronically via ELSTER (or an API-based filing system). However, to do so, you must first register with the tax portal and obtain authentication (which can take anywhere from a week to several weeks). To register with ELSTER, you must have a registered tax number (equivalent to the Polish Tax Identification Number).
How to register in the ELSTER system?
In the account registration form, you'll need to select your company certificate type in the Organizationszertifikat field. Next, you'll need to fill out your company information:
- Company name (exactly as in the registration documents)
- Legal form
- Country of residence
- Your assigned Steuernummer (important: only the number, without the USt-IdNr addition)
- Addresses – company headquarters and correspondence
- Telephone number and email address to which you will receive the activation link
After successful registration in ELSTER, you will receive a letter/email with an authorization codethat will allow you to authenticate your tax account in the tax system.
Then, enter the certificate password (minimum 6 characters), submit the form ("Weiter"), and confirm your details. Download the certificate file (.pfx or .p12 format) and, ideally, immediately back up the document in a safe place (e.g., cloud storage). The certificate is valid for 3 years.
How to submit a declaration to ELSTER?
Once you receive your ELSTER code and successfully authenticate your tax account, you can begin submitting your VAT return. Log in to the ELSTER portal, enter your certificate file, and enter your password.
in the "Formulare & Leistungen" tab, select "Umsatzsteuer" → "Umsatzsteuervoranmeldung" and then the form type (Formular) → USt 1 A
Below we explain all the fields that must be completed when submitting a VAT return.
Basic identification data
| Field | What to enter | Comments |
|---|---|---|
| Zeile 1 | Wirtschafts-Identifikationsnummer (W-IdNr) | Optional – enter only if you already have it. Assigned by BZSt |
| Zeile 3 | Steuernummer | MANDATORY – tax number (11 digits) |
| Zeile 7-10 | Finanzamt data | Name and address of the relevant tax office that registered your company for tax purposes in Germany |
| Zeile 10 (Kz. 10) | Berichtigte Anmeldung (correction) | Enter "1" if you are submitting a correction to a previously submitted declaration |
| Zeile 12-15 | Entrepreneur details | Company name, full address |
| – | Telephone and email | Optional, but recommended for contacting the office |
| – | Billing period | Select month/quarter and year 2026 |
Intra-Community acquisition of goods (ICA)
| Field | What to enter | Comments |
|---|---|---|
| Zeile 41 (Kz. 89) | WNT – net value | Goods purchased from EU contractors – NET value |
| Zeile 41 – Steuer | VAT from ITC | ELSTER will calculate it automatically. The same VAT can be deducted in the field Zeile 48 |
Reverse charge
| Field | What to enter | Comments |
|---|---|---|
| Zeile 45 (total) | Übertrag | Total VAT payable on page 1 of the form |
| Zeile 50-62 | Transactions § 13b UStG | Services received from foreign contractors taxed in Germany using the reverse charge mechanism |
| Various Books. | Detailed codes for reverse charge | Depending on the type of service (construction, scrap, gas, CO2 emissions, etc.) |
Supplementary Information (Ergänzende Angaben) – NEW 2026
| Field | What to enter | Comments |
|---|---|---|
| Zeile 55 (Kz. 500) | Ergänzende Angaben | NEW FIELD 2026 – additional information: details of your tax representative, if you have one; specific transactions, explanations |
Final calculation
| Field | What to enter | Comments |
|---|---|---|
| Zeile 83 (Kz. 83) | Vorauszahlung/Überschuss | ELSTER automatically calculates the amount: VAT due minus VAT charged = amount to be paid (positive) or refunded (negative) |
Intra-Community supplies and exemptions
| Field | What to enter | Comments |
|---|---|---|
| Zeile 19 (Kz. 41) | Intra-Community supplies (ICS) | The NET value of deliveries to EU contractors with a valid USt-ID number. The 0% rate requires VIES verification and the submission of an additional ZM declaration. |
| Zeile 21 | Other supplies exempt from VAT | Exports outside the EU, international services exempt |
Taxable sales (VAT payable)
| Field | What to enter | Comments |
|---|---|---|
| Field/Zeile | What you need | Comments |
| Zeile 26 (Kz. 81) | Domestic sales 19% VAT – Bemessungsgrundlage | NET value for the basic rate |
| Zeile 26 – Steuer | VAT 19% | ELSTER will automatically calculate the VAT amount to be paid (net × 19%) |
| Zeile 27 (Kz. 86) | Domestic sales 7% VAT – Bemessungsgrundlage | NET value for the reduced rate |
| Zeile 27 – Steuer | VAT 7% | ELSTER will automatically calculate the VAT amount to be paid (net × 7%) |
| Zeile 18 (Kz. 76/80) | Umsätze EU SAFE (Verordnung 2025/1106) | NEW 2026 – Turnover related to the European defence industry – fill in if applicable |
| Zeile 34 | Agricultural/Forestry Services | Special rates – rarely used by non-residents |
Input VAT (Vorsteuer) – deductible
| Field | What to enter | Comments |
|---|---|---|
| Zeile 56 (Kz. 66) | VAT charged on domestic invoices | Enter the VAT amount from all purchase invoices from German suppliers |
| Zeile 47 (Kz. 61) | Import VAT (Einfuhrumsatzsteuer) | The amount of VAT paid on imports from non-EU countries. Customs documents required |
| Zeile 48 (Kz. 62) | VAT charged on ITC | The same amount as the VAT due from Zeile 41 – you can deduct it if the ITC is used for taxable activities |
| Zeile 55 (Kz. 67) | VAT charged with reverse charge | VAT deductible from transactions § 13b (reverse charge) |
| Zeile 59 | Vorsteuer nach § 15a UStG | VAT deduction adjustments (rarely used) |
Approval and submission of VAT returns in Germany
Finally, check that you've completed all fields pertaining to your transactions and identification information. Finally, select the "Plausibilitätsprüfung" field, and the system will automatically check your declaration for accuracy (mathematical and logical errors) and display a warning if anything is incorrect.
If everything is correct, you can confirm the declaration with the "Übermitteln" button and confirm sending. The system will sign the declaration with your ELSTER certificate and display a message confirming that the declaration was successfully sent. Download the confirmation – you must archive it for 10 years in accordance with German regulations.
Tax penalties in Germany – what do you need to watch out for?
Failure to comply with German VAT return and payment obligations will result in penalties and interest. Depending on the offense, the following types of tax penalties apply in Germany:
- Financial penalty for late submission of VAT/ZM/annual declaration
- Financial interest for late payment of VAT
- Criminal sanctions – if the office detects intentional tax fraud
We'll register you for VAT in Germany and then file the necessary declarations.
Write or call us for a free, no-obligation discussion about your tax obligations.
How to avoid tax penalties in Germany? Table
German penalties and interest are defined in detail in the German Tax Ordinance Abgabenordnung – AO(§ 152 AO) and the German Value Added Tax Act (§ 26a UStG).
Grace period for payments: For bank transfers (except cash payments), the late payment surcharge is not charged if the delay does not exceed 3 days.
In the table below you will find the exact rates and amounts of penalties and how and when they are charged:
| Infringement | The amount or rate of interest | Conditions and method of calculation | Legal basis |
|---|---|---|---|
| Late submission of periodic VAT return (Verspätungszuschlag) | The penalty is set at your discretion, up to 10% of the VAT amount | A fee is charged for each month of delay. In the case of periodic declarations, offices have some discretion (taking into account the frequency and duration of delays), but the base rate remains the same. | § 152 paragraphs 5 and 8 of the AO |
| Late submission of the annual VAT return (Umsatzsteuer-Jahreserklärung) | 0.25% tax, but minimum 25 EUR for each month | The fee is charged for each month of delay. The basis is the tax amount less the sum of any advance payments and deductions due. The maximum fee for a single delay is €25,000. | § 152 paragraphs 5 and 10 of the AO |
| Delay in submitting the ZM declaration (VAT-EU) | Loss of the possibility of applying the 0% VAT rate, the need to submit a correction and charge the 19% VAT rate | The exemption for intra-Community supplies is only available if the entrepreneur complies with the obligation to submit accurate and timely VAT information. Failure to submit a declaration means that the full VAT on these transactions must be paid. | § 4 No. 1 letter b UStG |
| Late or non-payment of VAT (Säumniszuschlag) | 1% per month | Calculated for each month or part of the delay. The 1% calculation basis is always rounded down to the nearest €50applies A 3-day grace period for transfers (does not apply to cash payments). | § 240 sections 1 and 3 of the AO |
How to submit a correction to a VAT return in Germany?
If, after submitting your return, you notice that it was incorrect or incomplete and could have resulted in an understatement of tax or an undue refund, you must immediately inform the tax office and correct the information (in accordance with § 153 AO). Most VAT returns are submitted with a so-called audit reservation (Vorbehalt der Nachprüfung, § 164 AO), so corrections are usually made by simply resubmitting the corrected return electronically.
"Self-reporting" – a way to avoid criminal penalties
If you correct an error immediately after it's discovered, penalties are typically not imposed, especially if it's made before the statutory deadline. If you correct it afterward, you'll most likely have to pay additional tax plus statutory interest. The problem arises when the error was made intentionally – the correction may then fall under the heading of self-reporting (§ 371 AO) in the context of tax fraud (§ 370 AO). Of course, the Tax Office must prove that the incorrect declaration was intentionally filed. However, if you report the irregularities yourself and provide an explanation, you can avoid criminal penalties.
Summary – VAT Declarations Germany 2026
- ELSTER System: The only way to submit your declaration. Remember to obtain your certificate in advance (the process takes up to 3 weeks).
- Key dates: 10th day of the month (Voranmeldung) and 25th day of the month (ZM). No extension is possible for ZM information.
- Frequency: Depends on the previous year's VAT amount (thresholds: €1,000 and €7,500). New businesses in 2026 benefit from a suspension of the monthly reporting obligation.
- Payments: From October 2025, strict checks will be in place to ensure the recipient's name matches the IBAN. Transfers must reach the office within a 3-day grace period.
- Penalties: Automatic interest (1% per month) and the risk of losing the 0% rate in the event of errors in ZM reports.
- Annual declaration: Mandatory for every registered taxpayer by July 31 (or by April of the following year in cooperation with an advisor).
We encourage you to read the frequently asked questions about German VAT returns for 2026 (FAQ) below. We're confident you'll find the answers you need there. If this article doesn't answer your questions, please contact us for a free consultation.
VAT Declarations Germany 2026 FAQ – Frequently Asked Questions
The VAT Return (UStVA) is a German periodic VAT declaration filed monthly or quarterly. It summarizes the VAT due and payable for a given period. Businesses are required to submit it electronically via the ELSTER system by the 10th day of the month following the accounting period.
The German VAT return is a mandatory VAT return submitted to the German tax office (Finanzamt). It comes in three forms: the periodic UStVA (monthly/quarterly), the annual Umsatzsteuererklärung (Umsatzsteuererklärung), and the ZM summary statement for intra-community transactions. All must be submitted electronically via ELSTER.
ELSTER is a German system for filing VAT returns and communicating online with the German tax office. Full name: ELektronische STeuerERklärung
1. Go to the ELSTER website
2. Select "Benutzerkonto erstellen" (Create an account)
3. Fill in your company details and enter the German Steuernummer
4. Set a password for the certificate (minimum 6 characters)
5. Download the certificate file (.pfx) and save it in a safe place
6. Wait for activation - you will receive correspondence with the authentication code
7. Log in using the certificate and password
1. Log in to the ELSTER system
2. Select the Umsatzsteuervoranmeldung form
3. Fill in the company identification data
4. Enter the sales values and input VAT
5. Confirm and send electronically
Non-residents file their VAT return in the same way as residents – through the ELSTER system. They must first register with the German Finanzamt (Finance Office) and receive a Steuernummer. They then register with ELSTER using this number. In their annual return, they also complete the Anlage UN (Annex for Foreign Entrepreneurs) with company details from their country of origin.
All sales invoices for the settlement period
Purchase invoices with German input VAT
Import documents from the
VAT register Intra-Community acquisition of goods
Confirmations of the USt-IdNr of EU contractors (VIES verification)
Invoices subject to reverse charge (§ 13b UStG)
Correction invoices, returns, discounts
VAT in Germany can be paid by transfer from a Polish bank account using SEPA. A EUR transfer to the Finanzamt (Finance Office) is treated as a domestic transfer with no additional fees. Please enter your Steuernummer and settlement period in the transfer description. You will receive the Finanzamt's IBAN and BIC details after registration. A German bank account is not required.
The periodic VAT return (UStVA) is submitted by the 10th day of the month following the settlement period. The annual return (Umsatzsteuererklärung) is submitted by July 31st of the following year. The ZM summary statement is submitted by the 25th of the month. There is a three-day grace period (Schonfrist) for penalty-free payments up to the 13th.
The frequency of VAT returns in Germany depends on the amount of VAT due in the previous year. The thresholds were changed on January 1, 2025. Monthly filing is required for companies with VAT above €9,000, quarterly for those between €2,000 and €9,000, and annually for those below €2,000 with the approval of the Tax Office. Non-residents who have just obtained a VAT number have their filing frequency determined based on the estimated VAT amounts due in a given year.
In Germany, the following declarations are most often submitted by non-residents:
Monthly VAT declarations
Quarterly VAT declarations
ZM declarations (equivalent of the VAT-EU declaration)
Annual summary VAT declarations
Excise tax declarations (e.g. on coffee tax in Germany)
INTRASTAT declarations (statistical – export and import of goods)
Late VAT returns are subject to a Verspätungszuschlag of up to €25,000 or 10% of the VAT due. Late payments are subject to a Säumniszuschlag of 1% of the unpaid VAT for each month of delay. Penalties are automatic and are calculated without notice by the Finanzamt (Tax Office) starting the day after the due date.
Yes. In this case, you must submit a zero VAT return.
Non-residents from the EU/EEA are not required to have a fiscal representative and can file their returns directly. For non-EU companies, a fiscal representative may be mandatory in some cases pursuant to Section 22a of the Tax Code. A representative is optional for all and assumes tax obligations.
Filing VAT-OSS returns is independent of German VAT returns. If you conduct transactions taxable in Germany, such as storing goods in Germany, you must always file German VAT returns.
What is Umsatzsteuer-Voranmeldung?
The VAT Return (UStVA) is a German periodic VAT declaration filed monthly or quarterly. It summarizes the VAT due and payable for a given period. Businesses are required to submit it electronically via the ELSTER system by the 10th day of the month following the accounting period.
What is a VAT declaration in Germany?
The German VAT return is a mandatory VAT return submitted to the German tax office (Finanzamt). It comes in three forms: the periodic UStVA (monthly/quarterly), the annual Umsatzsteuererklärung (Umsatzsteuererklärung), and the ZM summary statement for intra-community transactions. All must be submitted electronically via ELSTER.
What is ELSTER?
ELSTER is a German system for filing VAT returns and communicating online with the German tax office. Full name: ELektronische STeuerERklärung
How to register in the ELSTER system?
- Go to the ELSTER website
- Select "Benutzerkonto erstellen" (Create an account)
- Fill in your company details and enter your German Steuernummer
- Set a certificate password (minimum 6 characters)
- Download the certificate file (.pfx) and save it in a safe place
- Wait for activation - you will receive correspondence with the authentication code
- Log in using your certificate and password
How to file a VAT return in Germany?
1. Log in to the ELSTER system
2. Select the Umsatzsteuervoranmeldung form
3. Fill in the company identification data
4. Enter the sales values and input VAT
5. Confirm and send electronically
How does a non-resident file a VAT return in Germany?
Non-residents file their VAT return in the same way as residents – through the ELSTER system. They must first register with the German Finanzamt (Finance Office) and receive a Steuernummer. They then register with ELSTER using this number. In their annual return, they also complete the Anlage UN (Annex for Foreign Entrepreneurs) with company details from their country of origin.
What documents are needed to submit a VAT return?
- All sales invoices for the billing period
- Purchase invoices with German VAT charged
- Import documents from Einfuhrumsatzsteuer
- Intra-Community acquisition of goods (ICAO) invoices
- Confirmation of USt-IdNr of contractors from the EU (VIES verification)
- Invoices subject to reverse charge (§ 13b UStG)
- Corrective invoices, refunds, discounts
How to pay VAT in Germany from a Polish account?
VAT in Germany can be paid by transfer from a Polish bank account using SEPA. A EUR transfer to the Finanzamt (Finance Office) is treated as a domestic transfer with no additional fees. Please enter your Steuernummer and settlement period in the transfer description. You will receive the Finanzamt's IBAN and BIC details after registration. A German bank account is not required.
When to submit a VAT return in Germany?
The periodic VAT return (UStVA) is submitted by the 10th day of the month following the settlement period. The annual return (Umsatzsteuererklärung) is submitted by July 31st of the following year. The ZM summary statement is submitted by the 25th of the month. There is a three-day grace period (Schonfrist) for penalty-free payments up to the 13th.
How often are VAT returns filed in Germany?
The frequency of VAT returns in Germany depends on the amount of VAT due in the previous year. The thresholds were changed on January 1, 2025. Monthly filing is required for companies with VAT above €9,000, quarterly for those between €2,000 and €9,000, and annually for those below €2,000 with the approval of the Tax Office. Non-residents who have just obtained a VAT number have their filing frequency determined based on the estimated VAT amounts due in a given year.
What types of declarations exist in Germany?
In Germany, the following declarations are most frequently submitted by non-residents:
INTRASTAT declarations (statistical – export and import of goods)
Monthly VAT returns
Quarterly VAT returns
ZM declarations (equivalent of VAT-EU declarations)
Annual summary VAT returns
Excise tax declarations (e.g. coffee tax in Germany)
What are the penalties for late submission of VAT returns in Germany?
Late VAT returns are subject to a Verspätungszuschlag of up to €25,000 or 10% of the VAT due. Late payments are subject to a Säumniszuschlag of 1% of the unpaid VAT for each month of delay. Penalties are automatic and are calculated without notice by the Finanzamt (Tax Office) starting the day after the due date.
Do I need to submit a VAT return if there were no sales in Germany?
Yes. In this case, you must submit a zero VAT return.
Does a non-resident have to have a fiscal representative in Germany?
Non-residents from the EU/EEA are not required to have a fiscal representative and can file their returns directly. For non-EU companies, a fiscal representative may be mandatory in some cases pursuant to Section 22a of the Tax Code. A representative is optional for all and assumes tax obligations.
Do I have to submit VAT returns in Germany if I use VAT OSS?
Filing VAT-OSS returns is independent of German VAT returns. If you conduct transactions taxable in Germany, such as storing goods in Germany, you must always file German VAT returns.
She has been involved in VAT compliance and other foreign taxes for eight years. Working directly with clients daily, she understands foreign tax procedures inside and out. She stays abreast of changes in tax regulations and quickly translates them into specific, useful, and understandable blog content. She is also responsible for marketing, and combining this role with her tax experience allows her to create content that truly supports entrepreneurs in their development in foreign markets.