Permanent VAT filing extension — how large is the special prepayment?
The special prepayment is one ELEVENTH, not one twelfth, of last year's prepayments — and only monthly filers owe it at all.
2026 rules — verified on September 22, 2026Free, no account
This content is part of the path: Filing and paying German VAT· Step 7 of 10· Next step: German VAT: permanent extension of the filing deadline
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Sources and assumptions
- gesetze-im-internet.de — UStDV § 47 Abs. 1 Satz 2 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « Die Sondervorauszahlung beträgt ein Elftel der Summe der Vorauszahlungen für das vorangegangene Kalenderjahr. »
Calculation assumptions
- The business existed last year; for a start-up in the current year, § 47 (3) bases the prepayment on EXPECTED prepayments.
- Excludes an assessment by the tax office under § 48 (3) where the calculation is wrong.
- The tax period is the calendar year, so the last filing period is December.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.