Annual accounting (Germany)
As stated above (see 19.29), the normal VAT return filing period during a calendar year is the calendar quarter. Where the VAT payment obligation (VAT deducted by recoverable input VAT) for the previous calendar year exceeds €7,500, the calendar month will be the VAT return filing period. Where the tax for the previous year is no more than €1,000 (€2,000 from 1 January 2025), the tax office may release a business from the obligation to submit quarterly or monthly VAT returns. A business may opt for the calendar month as the VAT return filing
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:12