{"id":69879,"date":"2022-03-15T14:56:23","date_gmt":"2022-03-15T13:56:23","guid":{"rendered":"https:\/\/blog.hellotax.com\/blog\/?page_id=69879"},"modified":"2026-04-21T13:56:37","modified_gmt":"2026-04-21T11:56:37","slug":"vat-returns-in-germany","status":"publish","type":"post","link":"https:\/\/hellotax.com\/blog\/vat-returns-in-germany\/","title":{"rendered":"VAT Returns in Germany: Deadlines, Forms and Filing Rules for 2026"},"content":{"rendered":"\r\n<p>Understanding <strong data-start=\"1252\" data-end=\"1278\">VAT Returns in Germany<\/strong> is essential for online sellers storing goods in Germany, selling to German customers, or using Amazon FBA. In this guide, we explain when <strong data-start=\"1418\" data-end=\"1444\">VAT Returns in Germany<\/strong> are required, which deadlines apply in 2026, which forms must be used, and what foreign businesses need to do to stay compliant.<\/p>\r\n<ul class=\"wp-block-list\">\r\n<li><strong>Do you store products in Germany?<\/strong><\/li>\r\n\r\n\r\n\r\n<li><strong>Do you sell products to customers in Germany?<\/strong><\/li>\r\n\r\n\r\n\r\n<li><strong>Are you participating in a Fulfilled-by-Amazon program?<\/strong><\/li>\r\n<\/ul>\r\n<p><strong>If one of these situations applies to your business, hellotax can help you manage VAT Returns in Germany, German VAT registration, and ongoing compliance.<br data-start=\"6509\" data-end=\"6512\" \/><a class=\"decorated-link\" href=\"https:\/\/hellotax.com\/contact-us?button=blog\" rel=\"noopener\" data-start=\"6514\" data-end=\"6552\">Contact our VAT experts<\/a><\/strong><\/p>\r\n<h2 data-section-id=\"1t5akf9\" data-start=\"1828\" data-end=\"1868\">2026 update on VAT Returns in Germany<\/h2>\r\n<p data-start=\"1870\" data-end=\"2296\">For 2026, preliminary <strong data-start=\"1892\" data-end=\"1918\">VAT Returns in Germany<\/strong> are generally still due by the <strong data-start=\"1950\" data-end=\"2006\">10th day of the month following the reporting period<\/strong>. If the deadline falls on a weekend or public holiday, it usually moves to the next working day. The annual German VAT return is generally due by <strong data-start=\"2153\" data-end=\"2186\">31 July of the following year<\/strong>, although a later deadline may apply if a tax adviser files the return.<\/p>\r\n<!-- \/wp:post-content -->\r\n\r\n<!-- wp:image {\"id\":65447} -->\r\n<figure class=\"wp-block-image\"><img decoding=\"async\" width=\"1024\" height=\"536\" class=\"wp-image-65447\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2020\/06\/Mehrwertsteuer-Deutschland-1024x536.jpg\" alt=\"\" srcset=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2020\/06\/Mehrwertsteuer-Deutschland-1024x536.jpg 1024w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2020\/06\/Mehrwertsteuer-Deutschland-300x157.jpg 300w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2020\/06\/Mehrwertsteuer-Deutschland-768x402.jpg 768w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2020\/06\/Mehrwertsteuer-Deutschland.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n<!-- \/wp:image -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>VAT returns in Germany may be required if one of these points applies.\u00a0<\/strong>Our team at hellotax can support you with the submission of returns, as well as with the VAT registration &#8211; we help with all arising sales tax obligations.<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading -->\r\n<h2 id=\"h-when-do-i-have-to-submitvat-returns-in-germany\" class=\"wp-block-heading\">When do I have to submit <strong>VAT returns in Germany?<\/strong><\/h2>\r\n<!-- \/wp:heading -->\r\n\r\n<!-- wp:heading {\"level\":3} -->\r\n<h3 id=\"elementor-tab-title-8171\" class=\"wp-block-heading\">1. You exceed the EU-wide delivery threshold for distance selling<\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<!-- wp:list -->\r\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\r\n<li>As soon as you exceed the EU-wide delivery threshold of \u20ac 10,000 through distance sales in foreign EU countries, including Germany, you have to submit VAT returns in Germany.<\/li>\r\n<!-- \/wp:list-item -->\r\n\r\n<!-- wp:list-item -->\r\n<li>The reason for this is that if you cross the EU-wide threshold, you are subject to VAT in all European countries to which you deliver goods.<\/li>\r\n<!-- \/wp:list-item -->\r\n\r\n<!-- wp:list-item -->\r\n<li>Not only the submission of returns, but also other VAT-related documents and registration for VAT are then mandatory.<\/li>\r\n<!-- \/wp:list-item -->\r\n\r\n<!-- wp:list-item -->\r\n<li>Registration for the One Stop Shop or OSS is an exception, as long as products are only sold and not stored in the foreign EU country.<\/li>\r\n<!-- \/wp:list-item --><\/ul>\r\n<!-- \/wp:list -->\r\n\r\n<!-- wp:shortcode -->\r\n<div class=\"cta-shortcode cta-shortcode-normal \"><div class=\"cta-image\"><figure><img decoding=\"async\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2019\/10\/Samer.jpg\" alt=\"\"><\/figure><\/div><div class=\"cta-content\"><h3 class=\"font600\">Book a free consultation<\/h3><p>Our VAT experts are happy to help you. Book a free consultation today!<\/p>\n<div class=\"button-container\"><a href=\"https:\/\/hellotax.com\/contact-us?button=blog\" class=\"button button-secondary uppercase\">Free consultation<\/a><\/div><\/div><\/div>\r\n<!-- \/wp:shortcode -->\r\n\r\n<!-- wp:image {\"id\":69788} -->\r\n<figure class=\"wp-block-image\"><img decoding=\"async\" width=\"1024\" height=\"536\" class=\"wp-image-69788\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2022\/03\/Storage_DE-1-1024x536.jpg\" alt=\"\" srcset=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2022\/03\/Storage_DE-1-1024x536.jpg 1024w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2022\/03\/Storage_DE-1-300x157.jpg 300w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2022\/03\/Storage_DE-1-768x402.jpg 768w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2022\/03\/Storage_DE-1.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n<!-- \/wp:image -->\r\n\r\n<!-- wp:heading {\"level\":3} -->\r\n<h3 id=\"elementor-tab-title-8172\" class=\"wp-block-heading\">2. You store goods in Germany<\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<!-- wp:list -->\r\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\r\n<li>Another reason that leads to VAT liability in Germany is the storage of goods there.<\/li>\r\n<!-- \/wp:list-item -->\r\n\r\n<!-- wp:list-item -->\r\n<li>As soon as goods are stored in Germany, you have to register for VAT there and also start with the submission of regular VAT returns.<\/li>\r\n<!-- \/wp:list-item -->\r\n\r\n<!-- wp:list-item -->\r\n<li>This is not only the case for independent storage, but also for delivery and storage through fulfillment programs or providers with warehouses in Germany.<\/li>\r\n<!-- \/wp:list-item --><\/ul>\r\n<!-- \/wp:list -->\r\n\r\n<!-- wp:image {\"id\":69759} -->\r\n<figure class=\"wp-block-image\"><img decoding=\"async\" width=\"1024\" height=\"536\" class=\"wp-image-69759\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2022\/03\/Storage_DE-1024x536.jpg\" alt=\"\" srcset=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2022\/03\/Storage_DE-1024x536.jpg 1024w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2022\/03\/Storage_DE-300x157.jpg 300w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2022\/03\/Storage_DE-768x402.jpg 768w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2022\/03\/Storage_DE.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n<!-- \/wp:image -->\r\n\r\n<!-- wp:shortcode -->\r\n<div class=\"cta-shortcode cta-shortcode-normal \"><div class=\"cta-image\"><figure><img decoding=\"async\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2019\/10\/Samer.jpg\" alt=\"\"><\/figure><\/div><div class=\"cta-content\"><h3 class=\"font600\">Book a free consultation<\/h3><p>Our VAT experts are happy to help you. Book a free consultation today!<\/p>\n<div class=\"button-container\"><a href=\"https:\/\/hellotax.com\/contact-us?button=blog\" class=\"button button-secondary uppercase\">Free consultation<\/a><\/div><\/div><\/div>\r\n<!-- \/wp:shortcode -->\r\n\r\n<!-- wp:heading {\"level\":3} -->\r\n<h3 id=\"elementor-tab-title-8173\" class=\"wp-block-heading\">3. You are participating in a Fulfilled by Amazon (FBA) program<\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<!-- wp:list -->\r\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\r\n<li>The above-mentioned warehouses also include those of Amazon.<\/li>\r\n<!-- \/wp:list-item -->\r\n\r\n<!-- wp:list-item -->\r\n<li>Participation in an FBA program authorizes Amazon to store products and goods in all countries participating in the program and to ship them from there.<\/li>\r\n<!-- \/wp:list-item -->\r\n\r\n<!-- wp:list-item -->\r\n<li>This is why you have to register for VAT in all participating countries, including Germany, and submit a return on a regular basis.<\/li>\r\n<!-- \/wp:list-item -->\r\n\r\n<!-- wp:list-item -->\r\n<li>In this, sales are declared that were shipped from warehouses in Germany to German customers.<\/li>\r\n<!-- \/wp:list-item --><\/ul>\r\n<!-- \/wp:list -->\r\n\r\n<!-- wp:image {\"id\":69733} -->\r\n<figure class=\"wp-block-image\"><img decoding=\"async\" width=\"1024\" height=\"536\" class=\"wp-image-69733\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2022\/03\/Storage_01-1024x536.jpg\" alt=\"\" srcset=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2022\/03\/Storage_01-1024x536.jpg 1024w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2022\/03\/Storage_01-300x157.jpg 300w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2022\/03\/Storage_01-768x402.jpg 768w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2022\/03\/Storage_01.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n<!-- \/wp:image -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>Do you exceed the EU-wide delivery threshold or do you store goods in Germany?<\/strong><\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Then you have a lot of VAT tasks to deal with. hellotax can help you both with the registration and with the submission of tax documents and supports you in fulfilling all VAT obligations.<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:shortcode -->\r\n<div class=\"cta-shortcode cta-shortcode-normal \"><div class=\"cta-image\"><figure><img decoding=\"async\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2019\/10\/Samer.jpg\" alt=\"\"><\/figure><\/div><div class=\"cta-content\"><h3 class=\"font600\">Book a free consultation<\/h3><p>Our VAT experts are happy to help you. Book a free consultation today!<\/p>\n<div class=\"button-container\"><a href=\"https:\/\/hellotax.com\/contact-us?button=blog\" class=\"button button-secondary uppercase\">Free consultation<\/a><\/div><\/div><\/div>\r\n<!-- \/wp:shortcode -->\r\n\r\n<!-- wp:heading -->\r\n<h2 class=\"wp-block-heading\">How to file<br \/><strong>VAT Returns in Germany<\/strong><\/h2>\r\n<!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>VAT returns in Germany are filed electronically with the UST 1A form. The tax office to which VAT returns need to be submitted is determined by the company\u2019s country of origin and will be allocated when the company registers for VAT.\u00a0<\/p>\r\n<p>Preliminary <strong data-start=\"3575\" data-end=\"3601\">VAT Returns in Germany<\/strong> are normally submitted electronically via <strong data-start=\"3644\" data-end=\"3654\">ELSTER<\/strong>, the German tax administration\u2019s online filing system. For foreign sellers, the responsible tax office is assigned during the VAT registration process, and this tax office will usually receive the return. Using the correct filing channel is important because German VAT returns are generally not handled through OSS when goods are stored in Germany.<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>VAT Returns in Germany are always filed annually, but many businesses must also submit preliminary VAT returns monthly or quarterly. In practice, the filing frequency depends on the VAT payable in the previous year. Recent guidance used in 2026 indicates that businesses generally file monthly if the previous year\u2019s VAT liability exceeds <strong data-start=\"3120\" data-end=\"3130\">\u20ac9,000<\/strong>, quarterly if it is lower, and annual filing only may apply in small cases. Newly registered businesses are commonly required to file monthly for the first two calendar years.<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>As always, before returns can be filed, a business needs to complete <strong data-start=\"586\" data-end=\"631\"><a class=\"decorated-link cursor-pointer\" href=\"https:\/\/hellotax.com\/blog\/vat-registration-in-germany\" rel=\"noopener\" data-start=\"588\" data-end=\"629\">German VAT registration<\/a><\/strong> and acquire a German VAT ID. There are two types of numbers a trader or business owner needs to obtain to stay VAT compliant in Germany. The first one is a general tax number used for all tax purposes. This number is needed to apply for a VAT Identification number, which is necessary to file VAT returns.<\/p>\r\n<p>Foreign businesses need to first apply for the general tax number and can then electronically submit an application for the VAT ID that includes the filled-out form, a VAT certificate, the Articles of Association, and an extract from the company\u2019s national trade register. A German tax office is then allocated to the business based on the country of origin.\u00a0<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Late or incorrect <strong data-start=\"4386\" data-end=\"4412\">VAT Returns in Germany<\/strong> can lead to penalties. A late filing surcharge may reach up to <strong data-start=\"4476\" data-end=\"4503\">10% of the assessed tax<\/strong>, capped at <strong data-start=\"4515\" data-end=\"4526\">\u20ac25,000<\/strong>, while late payment surcharges are commonly charged at <strong data-start=\"4582\" data-end=\"4598\">1% per month<\/strong> on the arrears under German tax rules.<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>You can make sure that VAT registration and the filing of correct VAT returns in Germany is taken care of by using the\u00a0<strong>hellotax VAT automation tool<\/strong>. We help you automate VAT payments, correspond with the authorities, and make sure you stay VAT compliant.<\/p>\r\n<p>Proper record-keeping, accurate invoice data, and timely submissions are key to staying compliant with <strong data-start=\"659\" data-end=\"685\">VAT Returns in Germany<\/strong>, especially for e-commerce sellers handling multi-country VAT reporting.<\/p>\r\n<p>For official guidance directly from the German tax authorities, you can visit the <a class=\"_ps2id\" href=\"https:\/\/www.bzst.de\/EN\/Businesses\/VAT\/vat_node.html\" data-ps2id-offset=\"\" target=\"_blank\" rel=\"noopener\">Bundeszentralamt f\u00fcr Steuern (BZSt) website<\/a>, which provides up-to-date information on VAT rules, forms, and legal requirements in Germany.<\/p>\r\n<p>If you want support with <strong data-start=\"6798\" data-end=\"6824\">VAT Returns in Germany<\/strong>, hellotax can help you with registrations, filings, and communication with the German tax office.<br data-start=\"6922\" data-end=\"6925\" \/><strong data-start=\"6925\" data-end=\"6966\"><a class=\"decorated-link\" href=\"https:\/\/hellotax.com\/contact-us?button=blog\" rel=\"noopener\" data-start=\"6927\" data-end=\"6964\">Speak to our team here<\/a><\/strong><\/p>\r\n<h2 data-section-id=\"1tdml8u\" data-start=\"4891\" data-end=\"4936\">VAT Returns in Germany in practice in 2026<\/h2>\r\n<p data-start=\"4938\" data-end=\"5438\">For online sellers in 2026, <strong data-start=\"4966\" data-end=\"4992\">VAT Returns in Germany<\/strong> are especially relevant where stock is stored locally, German domestic sales are made, or Amazon moves goods into German warehouses. Even if OSS covers distance sales in some situations, local German reporting is still required where there is local stock or a domestic taxable transaction. This makes it important to review both your sales flows and your fulfillment setup, not only your turnover threshold.<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading -->\r\n<h2 class=\"wp-block-heading\"><strong>OSS\u00a0<\/strong>and the\u00a0<strong>EU-wide threshold<\/strong><\/h2>\r\n<!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Until July 2021, exceeding country-specific delivery thresholds, such as the German one of \u20ac 100,000, was the decisive factor for VAT liability. This regulation was recently changed, and a new EU-wide delivery threshold was introduced. The first \u20ac 10,000 turnover through distance sales will continue to be taxed at the VAT rate of the home country, VAT will be paid there, and the returns will be submitted there.<\/p>\r\n<p>However, as soon as the net turnover of B2C distance sales in one or more European countries exceeds the new EU-wide threshold of \u20ac 10,000, VAT registration and the submission of returns will be mandatory again in all countries in which goods are sold. Each additional Euro must also be taxed at the VAT rate of the country of destination, e.g., the German rate.<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>If a seller has registered for the <strong data-start=\"2158\" data-end=\"2199\"><a class=\"decorated-link cursor-pointer\" href=\"https:\/\/hellotax.com\/blog\/vat-oss-schemes\" rel=\"noopener\" data-start=\"2160\" data-end=\"2197\">One Stop Shop (OSS)<\/a><\/strong> in their home country, each sale must be taxed at the country-specific VAT rates.\u00a0The EU-wide threshold is then no longer applicable. However, different VAT registrations are also no longer required. VAT returns are submitted at home, and sales tax is paid to the company\u2019s or seller\u2019s home country. From there, the tax office distributes the money to the respective tax offices abroad. This applies as long as the goods are only sold and not stored abroad. As soon as goods are stored, separate registrations and VAT returns are again required.<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>Example:\u00a0<\/strong>You are a Spanish distance seller with annual net sales of \u20ac 11,000 through sales to France, Italy, and Germany. If you use the regulation of the EU-wide delivery threshold, \u20ac 1,000 in sales must be taxed with country-specific VAT rates, such as the German one, and the registration and filing of returns is mandatory in every country, including Germany.<\/p>\r\n<p>However, if you use the OSS, \u20ac 11,000 of sales will be taxed at foreign VAT rates, but all tax will be paid to Spain, and the return will be filed there. However, if you participate in a fulfillment program and goods may be stored in Germany, you still have to register for VAT in Germany. If goods from a German warehouse are then sold to German customers, you must also submit a German VAT return for these sales in Germany.<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong>OSS or delivery threshold? <\/strong>If you are unsure whether OSS or local filing is the better approach, our experts can assess your sales model and advise when VAT <strong>Returns in Germany<\/strong> remain mandatory. We can also support you with registrations for VAT or the OSS, the submission of returns, and the communication with the authorities. <a href=\"https:\/\/hellotax.com\/contact-us?button=blog\">Contact us today!<\/a><\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:shortcode -->\r\n<div class=\"cta-shortcode cta-shortcode-normal \"><div class=\"cta-image\"><figure><img decoding=\"async\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2019\/10\/Samer.jpg\" alt=\"\"><\/figure><\/div><div class=\"cta-content\"><h3 class=\"font600\">Book a free consultation<\/h3><p>Our VAT experts are happy to help you. Book a free consultation today!<\/p>\n<div class=\"button-container\"><a href=\"https:\/\/hellotax.com\/contact-us?button=blog\" class=\"button button-secondary uppercase\">Free consultation<\/a><\/div><\/div><\/div>\r\n<!-- \/wp:shortcode -->\r\n\r\n<!-- wp:heading -->\r\n<h2 class=\"wp-block-heading\">When do I need to file VAT Returns in Germany?<\/h2>\r\n<!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong data-start=\"5710\" data-end=\"5736\">VAT Returns in Germany<\/strong> that are filed monthly or quarterly are generally due on the <strong data-start=\"5798\" data-end=\"5833\">10th day of the following month<\/strong> using the <strong data-start=\"5844\" data-end=\"5854\">UST 1A<\/strong> form. The annual return is generally due by <strong data-start=\"5899\" data-end=\"5932\">31 July of the following year<\/strong> and is filed using <strong data-start=\"5952\" data-end=\"5962\">UST 2A<\/strong>.<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:table -->\r\n<figure class=\"wp-block-table\">\r\n<div style=\"overflow-x: auto;\"><table class=\"has-fixed-layout\">\r\n<tbody>\r\n<tr>\r\n<td>Filing<\/td>\r\n<td>How often?<\/td>\r\n<td>Deadline?<\/td>\r\n<td>Document?<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>VAT Return<\/td>\r\n<td>Monthly or Quarterly<\/td>\r\n<td>10th of the following month<\/td>\r\n<td>UST 1A form in PDF or XML format<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u00a0<\/td>\r\n<td>Yearly<\/td>\r\n<td>31st of July the following year<\/td>\r\n<td>UST 2A form in XML format<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>EC Listing<\/td>\r\n<td>Monthly, Quarterly, or Yearly<\/td>\r\n<td>25th of the following month<\/td>\r\n<td>ZM (Zusammenfassende Meldung)<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>8th Directive<\/td>\r\n<td>Yearly<\/td>\r\n<td>3 to 12 months after the end of the period, latest by the 30th of September<\/td>\r\n<td>Vorsteuerverg\u00fctungsantrag in XML format<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>13th Directive<\/td>\r\n<td>Yearly<\/td>\r\n<td>3 to 12 months after the end of the period, latest by the 30th of June<\/td>\r\n<td>UST 1T in XML format<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table><\/div>\r\n<\/figure>\r\n<!-- \/wp:table -->\r\n\r\n<!-- wp:heading -->\r\n<h2 class=\"wp-block-heading\">Frequently Asked Questions on VAT Returns in Germany<\/h2>\r\n<p><script type=\"application\/ld+json\">\r\n{\r\n  \"@context\": \"https:\/\/schema.org\",\r\n  \"@type\": \"FAQPage\",\r\n  \"mainEntity\": [\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"How often do I need to file VAT Returns in Germany?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"German VAT returns are filed annually, but many businesses must also submit preliminary VAT returns monthly or quarterly depending on their VAT liability and registration status.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"What happens if I don\u2019t file VAT Returns in Germany?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Late or incorrect VAT returns in Germany can lead to penalties, including a late filing surcharge and late payment surcharges.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"How do I register for VAT in Germany?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Foreign businesses usually need to obtain a German tax number first and then apply for a German VAT identification number through the competent tax office.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"What are the different VAT rates in Germany?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Germany applies a standard VAT rate of 19% and a reduced rate of 7% to certain qualifying goods and services.\"\r\n      }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"What is the deadline for VAT Returns in Germany in 2026?\",\r\n      \"acceptedAnswer\": {\r\n        \"@type\": \"Answer\",\r\n        \"text\": \"Preliminary VAT returns are generally due by the 10th day of the month following the reporting period, while the annual return is generally due by 31 July of the following year.\"\r\n      }\r\n    }\r\n  ]\r\n}\r\n<\/script><\/p>\r\n<!-- \/wp:heading -->\r\n\r\n<!-- wp:heading {\"level\":3} -->\r\n<h3 class=\"wp-block-heading\">How often do I need to file VAT Returns in Germany?<\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>Most businesses are required to file German VAT Returns on a monthly basis. While only yearly Returns are required in general, quarterly Returns are obligatory for businesses with over \u20ac 1,000 in annual sales and monthly Returns for businesses with over \u20ac 7,500 in sales.<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading {\"level\":3} -->\r\n<h3 class=\"wp-block-heading\">What happens if I don&#8217;t file VAT Returns in Germany?<\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>The penalties for late filings equal an interest of 10% charged on unpaid VAT, with a limit of \u20ac 25,000 and an additional 1% per month overdue. Professionals at hellotax can also help you register for VAT and file Returns retroactively.\u00a0<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading {\"level\":3} -->\r\n<h3 class=\"wp-block-heading\">How do I register for VAT in Germany?<\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>In order to obtain a VAT ID and start filing VAT Returns in Germany, you need to obtain both the German general tax number and, subsequently, the German VAT Identification number. Both can be acquired by filling out electronic application forms on the website of the German tax authorities.<br \/>As of 2025, processing times for new German VAT registrations typically range from 8 to 12 weeks, depending on the workload of the assigned Finanzamt.<\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading {\"level\":3} -->\r\n<h3 class=\"wp-block-heading\">What are the different VAT rates in Germany?<\/h3>\r\n<!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph -->\r\n<p>The German standard VAT rate on goods and services is 19%. A reduced rate of 7% applies to food items, water supplies, transportation, books, newspapers, cultural events, writing services, hotel accommodations, and medical care. Note: The temporary reduced VAT rate for restaurants and catering ended on 31 December 2023. Since 1 January 2024, the standard rate of 19% applies again.<\/p>\r\n<p>For a more detailed overview, see our guide to <strong data-start=\"1707\" data-end=\"1749\"><a class=\"decorated-link cursor-pointer\" href=\"https:\/\/hellotax.com\/blog\/vat-rates-in-germany\" rel=\"noopener\" data-start=\"1709\" data-end=\"1747\">VAT rates in Germany<\/a><\/strong><\/p>\r\n<h3><strong data-start=\"7056\" data-end=\"7116\">What is the deadline for VAT Returns in Germany in 2026?<\/strong><\/h3>\r\n<p>For most businesses, preliminary <strong data-start=\"7152\" data-end=\"7178\">VAT Returns in Germany<\/strong> are due by the 10th day of the month following the reporting period. The annual VAT return is generally due by 31 July of the following year, although a later deadline may apply where a tax adviser is involved.<\/p>\r\n<p>&nbsp;<\/p>\r\n<p data-start=\"133\" data-end=\"693\">For sellers who want a deeper breakdown of how <strong data-start=\"1180\" data-end=\"1206\">VAT Returns in Germany<\/strong> work in practice, including required forms, deadlines, and reporting rules, we recommend reading our detailed guide on <a href=\"https:\/\/hellotax.com\/blog\/vat-declarations-in-germany\"><strong data-start=\"1326\" data-end=\"1375\">VAT Declarations in Germany<\/strong>.<\/a><\/p>\r\n<p data-start=\"133\" data-end=\"693\"><div class=\"cta-shortcode cta-shortcode-normal \"><div class=\"cta-image\"><figure><img decoding=\"async\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2019\/10\/Samer.jpg\" alt=\"\"><\/figure><\/div><div class=\"cta-content\"><h3 class=\"font600\">Book a free consultation<\/h3><p>Our VAT experts are happy to help you. Book a free consultation today!<\/p>\n<div class=\"button-container\"><a href=\"https:\/\/hellotax.com\/contact-us?button=blog\" class=\"button button-secondary uppercase\">Free consultation<\/a><\/div><\/div><\/div><\/p>\r\n<p data-start=\"133\" data-end=\"693\">\u00a0<\/p>\r\n<!-- \/wp:paragraph -->","protected":false},"excerpt":{"rendered":"<p>Understanding VAT Returns in Germany is essential for online sellers storing goods in Germany, selling to German customers, or using Amazon FBA. In this guide, we explain when VAT Returns in Germany are required, which deadlines apply in 2026, which forms must be used, and what foreign businesses need to do to stay compliant. Do [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":65447,"parent":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_lmt_disableupdate":"no","_lmt_disable":"","_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[5593],"tags":[5993,6225,6338,5604,5636,6342,6332],"class_list":{"0":"post-69879","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-vat-compliance","8":"tag-amazon-fba","9":"tag-amazon-fba-germany","10":"tag-eu-vat-distance-selling","11":"tag-oss","12":"tag-vat-in-germany","13":"tag-vat-registration-germany","14":"tag-vat-returns-germany","15":"entry"},"acf":[],"modified_by":"Brenda Varela","_links":{"self":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/posts\/69879","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/comments?post=69879"}],"version-history":[{"count":0,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/posts\/69879\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/media\/65447"}],"wp:attachment":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/media?parent=69879"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/categories?post=69879"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/tags?post=69879"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}