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Filing the German VAT advance return
Which advance return period applies, and by when it is due

Module 119 min2277 wordsFree — no account

Which advance return period applies, and by when it is due

The lesson49
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In this module

Module 1 of 2

Test yourself

A way to check what has landed — no marks, no account · 1 section · 323 words · 5 min

Test yourself

Question 1 of 5

Question 1 of 5

The previous year's tax is exactly 9,000 euros. Which advance return period applies?

the calendar month, because the threshold has been reachedthe calendar quarter, because the statute requires more than 9,000 eurosthe trader may choose between the two

Question 2 of 5

Question 2 of 5

The previous year's tax is 1,400 euros. What follows immediately?

the filing obligation falls away automaticallythe tax office may grant an exemption; until then the obligation standsthe advance return period becomes the calendar year

Question 3 of 5

Question 3 of 5

What do the figures of 9,000 and 2,000 euros refer to?

the turnover of the preceding calendar yearthe tax of the preceding calendar yearthe expected turnover of the current year

Question 4 of 5

Question 4 of 5

A trader takes up activity during the current year 2026. What is decisive?

the calendar month without exception, under sentence 4the expected tax of the current calendar year, under sentence 6the calendar quarter with no further examination

Question 5 of 5

Question 5 of 5

How is the option for monthly filing under section 18(2a) exercised?

by an informal application at any point in the yearby filing an advance return for the first calendar month by 10 Februaryit is granted by the tax office of its own motion

Back to the programme Module 2 — nextOne month more time, tax only on receipt, and what lateness costs

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.

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