Filing the German VAT advance return
The advance return period follows from the previous year's tax, not from turnover: more than 9,000 € forces monthly filing, up to 2,000 € the tax office may exempt you — may, not must. Plus the founder exception that expires with the 2026 assessment period. The second module covers the two applications that change every future deadline: the permanent extension, which must be granted, and cash accounting with its three routes in. Two modules with case studies worked on the statute itself.
Intermediate2 modules39 minModule 1 free to read
2026 rules — verified on September 22, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Filing and paying German VAT· Step 3 of 10· Next step: German small business VAT exemption — check the turnover limits
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- derive the advance return period from the previous year's tax instead of guessing it
- tell apart the two amounts, one of which forces monthly filing while the other opens the door to an exemption
- see why the founder rule reads differently up to 2026 than it will from 2027
- read the ten-day deadline for what it is: filing and payment on the same day
- recognise the permanent extension as an entitlement rather than a favour
- compute the special advance payment of one eleventh and know who owes it
- distinguish accrual from cash accounting and name the three routes into cash accounting
- keep the late payment penalty and the late filing penalty apart, including their minimum amounts
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 119 minFree — no accountWhich advance return period applies, and by when it is dueWhat you will be able to do
- derive the advance return period from the previous year's tax instead of guessing it
- tell apart the two amounts, one of which forces monthly filing while the other opens the door to an exemption
- see why the founder rule reads differently up to 2026 than it will from 2027
- read the ten-day deadline for what it is: filing and payment on the same day
- Module 220 minIncluded in the full courseOne month more time, tax only on receipt, and what lateness costsWhat you will be able to do
- recognise the permanent extension as an entitlement rather than a favour
- compute the special advance payment of one eleventh and know who owes it
- distinguish accrual from cash accounting and name the three routes into cash accounting
- keep the late payment penalty and the late filing penalty apart, including their minimum amounts
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (5)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (5)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
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Step-by-step guides to the official forms cited in this course.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.