Accrual-based VAT: the supply, the partial supply and the advance payment decide the period of the tax

Every figure and its source

Every figure in this module anchored to a fiscal constant, with the official page that establishes it.

• Transmission of the pre-return and due date of the prepayment after the end of the period — 10 days
  gesetze-im-internet.de · 2026 rules
• Previous year's tax above which the calendar month is the pre-return period — more than 9,000 €
  gesetze-im-internet.de · 2026 rules
• Standard rate from which the tax in an advance payment is extracted — 19 %
  gesetze-im-internet.de · 2026 rules

Contents linked from this module

This module links to no other content.