What happens if I miss the deadline for submitting an advance VAT return or an income tax return?

The deadlines for submitting advance VAT returns and wage tax returns are set by law. You must submit the tax return to the tax office within the respective deadline and, if you are liable to pay, pay the tax you have calculated to the tax office.

If the tax return is submitted late, the tax office can impose a late payment surcharge (Section 152 of the German Fiscal Code - AO). Please also note that late payment penalties may be imposed if you do not pay the tax on time by the due date