The annual VAT return: who owes it, by when, and what falls due afterwards

Every figure and its source

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

• Filing deadline without a tax adviser, from the end of the calendar year — 7 months
  gesetze-im-internet.de · 2026 rules
• Filing deadline with an engaged tax adviser, from the end of the calendar year — 14 months (last day of February of the second following year)
  gesetze-im-internet.de · 2026 rules
• Delay from which the surcharge must be imposed — 14 months after the calendar year ends
  gesetze-im-internet.de · 2026 rules

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