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What do I have to do in order to obtain an extension of the deadline for submitting an advance VAT return?

Due to the statutory submission deadlines, you must submit the advance return for VAT electronically to the tax office by the 10th day after the end of the respective advance return period (month/quarter) at the latest (Section 18 (1) sentence 1 of the German Turnover Tax Act - UStG) and at the same time pay the calculated tax to the tax office. Due to the legal requirements, an individual deadline extension can only be considered in justified exceptional cases.

However, the tax office can generally extend the deadline for submitting the advance return for turnover tax and paying the advance payments by one month (so-called extension of the standing deadline, § 46 of the turnover tax implementation regulation - UStDV). You must submit a separate application for this. If you are obliged to submit monthly advance returns, the granting of the extension of the standing period is also dependent on you paying a special advance payment (§ 47 UStDV) to the tax office. Entrepreneurs who submit quarterly advance returns for VAT do not have to make a special advance payment. The electronic form with which you can apply for the extension of the standing deadline and, if necessary, register for a special advance payment can be found on the ELSTER homepage.

The special advance payment for the current year is one eleventh of the sum of the advance VAT payments for the previous year. The special advance payment is taken into account when determining the advance payment for the last advance filing period of the taxable period to which the extension of time applies (Section 48 (4) UStDV). Normally, therefore, the advance payment is taken into account in the advance return for the month of December.

Example of the calculation of the special advance payment:

You have declared advance VAT payments totalling € 39,000 in the advance VAT returns for January to December of the past year. The special advance payment of € 5,000 was already credited in the advance return for the month of December.
For the calculation of the special advance payment for the following calendar year, the sum of the advance payments of VAT of the past year without deduction of the special advance payment made is decisive. The balanced advance payment amount of € 39,000 must therefore be increased by the credited special advance payment of € 5,000. A special advance payment for the following calendar year of € 4,000 (1/11 of € 44,000) is calculated from the assessment basis of € 44,000.

You must apply for the deadline extension by the time the advance return, for which the deadline extension is to apply for the first time, is to be submitted to the tax office.



Example:

You are obliged to submit advance VAT returns on a monthly basis and would like to claim the extension of the deadline for the first time for the advance VAT return for January. You must submit the corresponding application to the tax office by 10 February. Due to the monthly submission of advance returns for tax on sales/purchases, you must also declare and pay a special advance payment to the tax office.

No separate notice of approval is issued regarding the granting of the extension of the standing period. You can make use of the extension of the standing period if the tax office does not reject your application. You do not have to repeat an application every year if you have already made one, as the extension is granted until you no longer wish to make use of it or the tax office revokes the granted extension (§ 46 UStDV). In contrast, you must register and pay the special advance payment annually by 10 February of the respective year.

 

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