Module 119 min2277 wordsFree — no account
Which advance return period applies, and by when it is due
Dated official sources, and the contents this module links to · 1 section
Official sources
- VAT Act section 18, taxation procedure — subsections 1, 2 and 2a, text in force — verified on September 22, 2026
- VAT Implementing Ordinance section 46, extension of deadlines — referring to section 18(1), (2) and (2a) of the Act — verified on September 22, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Deadline for filing and payment — 10 days after the end of the period
gesetze-im-internet.de · 2026 rules - Previous year's tax from which monthly filing applies — more than 9,000 €
gesetze-im-internet.de · 2026 rules - Previous year's tax up to which an exemption is possible — no more than 2,000 €
gesetze-im-internet.de · 2026 rules - Previous year's surplus that opens the option — more than 9,000 €
gesetze-im-internet.de · 2026 rules - Last assessment period covered by the founder exception — 2026
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
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.