What is the “Sondervorauszahlung 1/11”?
The “Sondervorauszahlung 1/11” is a special advance payment of value added tax (VAT, Umsatzsteuer).
It is required from businesses that submit their VAT returns (Umsatzsteuervoranmeldungen) on a monthly basis and wish to obtain a permanent extension of the filing deadline (Dauerfristverlängerung), so that they do not have to make a regular advance payment each month in the standard time frame.
Purpose of the Sondervorauszahlung
The main purpose is to postpone the due date for filing the monthly VAT returns by one month.
For example: the VAT return for January is then submitted in March instead of February – but only on the condition that in February you pay 1/11 of the annual VAT amount in advance as a Sondervorauszahlung.
How is the amount calculated?
The Sondervorauszahlung is calculated as follows:
Sondervorauszahlung = (VAT paid for the previous year) ÷ 11
Practical example:
| Previous year | Total VAT (Umsatzsteuer) |
|---|---|
| 2024 | €11,000 |
➤ Sondervorauszahlung 2025
11,000 ÷ 11 = €1,000
This €1,000 is paid in February 2025 as an advance payment to the tax office (Finanzamt).
Later on, this amount is credited against the VAT returns of the following months – usually against the December VAT return.
Timeline overview
| Step | Deadline |
|---|---|
| Submit application for Dauerfristverlängerung + calculation of the Sondervorauszahlung | By 10 February |
| Pay the Sondervorauszahlung to the Finanzamt | Also by 10 February |
| Refund or set-off of the amount (normally against December VAT) | December of the same year |
Financial planning and liquidity management
| Challenge | Solution |
|---|---|
| Lack of liquidity in February | Set aside the required amount in advance in a savings or reserve account |
| Amount is very high? | In exceptional cases, you can apply to the Finanzamt for an instalment plan (Ratenzahlung) |
| Your business has just started? | You may submit an estimated amount (Schätzung) or a small symbolic amount, e.g. €100 |
How to apply
Open the ELSTER online portal
Go to: “Antrag auf Dauerfristverlängerung mit Sondervorauszahlung”
Fill in the field for the previous year’s VAT amount → the 1/11 amount is calculated automatically
Submit the application electronically no later than 10 February
Notes
The Sondervorauszahlung is not mandatory – it is only necessary if you want to benefit from the extended filing deadline (Fristverlängerung / Dauerfristverlängerung).
If you later close your business or change the filing mode (for example from monthly to quarterly returns), you can request a refund of the remaining Sondervorauszahlung from the Finanzamt.
The editorial team of this website strives to provide accurate information based on thorough research and consultation of multiple sources. Nevertheless, errors may occur or some details may not be fully verified. Therefore, the information contained in the articles should be regarded as an initial, non-binding reference. For definitive and legally reliable information, you should always consult the competent authorities or qualified professional advisors.
