Filing the VAT (Umsatzsteuer) return: monthly, quarterly or annually?

How often you have to submit your Umsatzsteuer (VAT) return in Germany depends on the amount of VAT that was due in the previous year. The frequency is determined by German tax law based on the VAT liability of the preceding year.

General rules

The number of VAT returns you must file depends on the amount of VAT payable in the previous year:

• More than €7,500 VAT due
  → You must file monthly VAT advance returns (monthly)

• From €1,001 to €7,500
  → You must file quarterly VAT advance returns (every three months)

• €1,000 or less
  → You only need to file an annual VAT return

Practical examples

For example, based on your VAT for the year 2024:

• Example 1:
  Year 2024 – VAT due: €9,200
  → You must file your VAT returns monthly.

• Example 2:
  Year 2024 – VAT due: €4,800
  → You file your VAT returns quarterly.

• Example 3:
  Year 2024 – VAT due: €650
  → An annual VAT return is sufficient.

Filing deadlines

The deadlines depend on the type of return:

• Monthly return
  → By the 10th day of the following month

• Quarterly return
  → By the 10th day of the month following the quarter

• Annual return
  → By 31 July of the following year
  (or by 28 February if you are using a tax adviser)

You can apply for a permanent extension (Dauerfristverlängerung) for monthly or quarterly VAT returns.

How do you file the VAT return?

You file your VAT (Umsatzsteuer) returns electronically via the official ELSTER portal:

• ELSTER portal:
  www.elster.de

You must first register as a user and activate your account using an activation code sent to you by post.

Important notes

• Even if you do not generate any sales in a given month or quarter, you still have to submit a “0 €” (zero) VAT return.

• If you do not submit your return on time, the tax office (Finanzamt) may impose late-filing penalties (Verspätungszuschlag).

• At the beginning of a new business, the Finanzamt often requires you to submit monthly VAT returns for the first two years.

Useful German terms

• Umsatzsteuer-Voranmeldung – advance VAT return / periodic VAT declaration

• Monatlich – monthly

• Vierteljährlich – quarterly (every three months)

• Jährlich – annually / yearly

• Dauerfristverlängerung – permanent extension of the filing deadline

• ELSTER – the official online tax portal of the German tax authorities

Editorial note

The team of authors and editors of this website makes every effort to provide accurate information, based on thorough research and multiple sources. However, errors may still occur and certain details may change or may not be fully confirmed.
For this reason, please treat the information in this article as a first point of reference only and always consult the relevant authorities or qualified professionals (e.g. tax advisers, the Finanzamt) for binding, up-to-date information.