Module 121 min2488 wordsFree — no account
The annual VAT return: who owes it, by when, and what falls due afterwards
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 181 words · 2 min
Practical case
Deadline, balancing payment and surcharge risk for the year 2025
An electrician without a tax adviser made advance payments totalling 18,400 euros in 2025. His annual return shows tax of 19,150 euros. He transmits it through ELSTER, and the tax office records receipt on 14 July 2026. Has he met the deadline, how large is the balancing payment, and on which day is it due?
Hint: First determine the deadline under § 149(2) AO, then the difference, then the reference point in § 18(4) sentence 1 UStG.
Show the solution
Without an engaged tax adviser, § 149(2) AO applies: seven months after the end of calendar year 2025, so until 31 July 2026. Receipt on 14 July falls within that deadline, so a late-filing surcharge does not arise. The difference between the annual tax and the advance payments is 19,150 minus 18,400, which is 750 euros in favour of the tax office. Under § 18(4) sentence 1 UStG it is due one month after receipt of the self-assessment, counted from 14 July 2026.
Answer: deadline met; balancing payment of 750 euros, due on 14 August 2026
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