VAT return deadlines in Germany

When the VAT return is due in Germany, by filing period.

Filing periodDue
Monthly advance returnBy the 10th of the month after the month
Quarterly advance returnBy the 10th of the month after the quarter

With a permanent extension (Dauerfristverlängerung) the advance return is due one month later.

The rule comes from Finanzamt (Federal Ministry of Finance) (bundesfinanzministerium.de); check there before you act.

Checked on 17 October 2026. Weekend and holiday rules differ per country.

Deadlines in other countries

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