Germany VAT form guide

The VAT return is a periodic compilation where taxpayers must report all transactions relevant for VAT purposes carried out during the reporting period. Even if no taxable activities are performed in a given period, a nil VAT return must still be submitted.

Deadlines and Frecuency

The deadlines to submit VAT returns in Germany depend on the reporting frequency:

• Monthly and quarterly filing: by the 10th day of the following month
• Annual filing: by 31st July of the following year.

If the deadline falls on a weekend or public holiday, it is automatically postponed to the next working day. Additionally, taxpayers in Germany can apply for a Dauerfristverlängerung (deadline extension), which extends the submission deadline to the 10th day of the second month following the reporting period.

If your German VAT return results in a payable position, the VAT payment must be made by the same deadline as the return submission. Payments are typically made via bank transfer, and each tax office in Germany has a dedicated bank account. The tax authorities publish official IBAN details corresponding to each regional tax office. It is important that the payment reference includes the taxpayer’s VAT number so the tax office can correctly assign your VAT payment. Marosa will provide you with updated payment instructions every reporting period you need to make a VAT payment.

If your VAT return shows a credit position, the German tax authorities will automatically reimburse the VAT refund to the bank account provided during VAT registration. If bank details were not initially submitted, these can be provided later by sending a written notification to the relevant tax office. Your Marosa team will provide you with the necessary information and guide you through the required steps.

Additionally, German taxpayers must submit an annual VAT return, which is a summary return for an entire year. The submission deadline of the annual VAT returns is by 31st July of the following year.

VAT Manual

Find additional information in our VAT manual VAT in Germany.

VAT Templates

Below you’ll find VAT templates available in English: