What Happens If You Miss a VAT Deadline in Germany?

Missing a VAT deadline in Germany can happen, especially when you're busy running your business. The good news: missing a deadline does not automatically mean you will be fined. What happens next depends on which deadline you missed, how late you are, and whether you also missed the payment deadline.

If you file your VAT return late, the tax office may charge a late-filing penalty (Verspätungszuschlag). If you also pay the VAT late, late-payment surcharges (Säumniszuschläge) may apply.

The most important thing to do if you've missed a deadline is simple: submit the return and pay any VAT due as soon as possible.

VAT Deadlines - In short

Question	Answer
When is the VAT return due?	Usually by the 10th day after the reporting period
What if I'm late?	A late-filing surcharge may apply
What if I don't pay on time?	A late-payment surcharge may apply
Should I file even if I'm late?	Yes, as soon as possible
Can I get more time?	Under certain conditions, e.g. permanent extension (Dauerfristverlängerung)

What should you do if you missed your VAT deadline?

If your VAT return is overdue, don't wait for a reminder from the tax office. Instead:

1. Submit your VAT return as soon as possible.
2. Pay any VAT due promptly. Filing and paying are separate obligations.
3. Check your messages from the tax office in case they have already contacted you.
4. If there was a genuine reason for the delay, contact your tax office and explain the situation.
5. For future VAT advance returns, consider a Dauerfristverlängerung (standing extension) if it makes sense for your business.

Submitting the return late is generally better than continuing to delay it. The longer you wait, the longer potential penalties or surcharges can apply.

How can you avoid missing VAT deadlines in the future?

Keeping track of VAT deadlines can be difficult when you're self-employed, especially if you have to manage invoices, receipts, clients and taxes at the same time.

Many freelancers use the Accountable App to:

• track VAT deadlines automatically
• calculate VAT in real time
• create VAT advance returns (Umsatzsteuervoranmeldung)
• submit returns directly to the tax office
• receive reminders before deadlines

With Accountable, you can photograph receipts, track income and expenses, calculate VAT continuously, prepare your VAT advance return in a few clicks and send it directly to the tax office.

👉 Create your VAT return with Accountable

Video Tutorial: How to file your VAT return with Accountable

In this video you learn how to prepare your VAT return with Accountable, how to file it with the tax office in just a few clicks and how Accountable helps you stay compliant and avoid mistakes.

What is a VAT return in Germany?

For most businesses that are subject to German VAT, there are two types of VAT filings you should know about:

• VAT advance return (Umsatzsteuervoranmeldung): a periodic filing, usually monthly or quarterly, in which you calculate the VAT due for that period.
• Annual VAT return (Umsatzsteuererklärung): the yearly VAT return in which you calculate your final VAT liability for the year.

The two terms are sometimes confused. A VAT assessment notice (Umsatzsteuerbescheid) is something different: it is a notice issued by the tax office and is not the annual VAT return.

If you use the German Kleinunternehmerregelung (small-business VAT exemption), the normal VAT advance-return obligations under § 18 UStG generally do not apply, subject to specific exceptions.

When is the VAT advance return due in Germany?

The standard deadline for a VAT advance return is the 10th day after the end of the relevant reporting period. The VAT payment is also due by this date.

How often you have to file depends on your circumstances. Under the current rules, the standard reporting period is generally quarterly. If the VAT payable for the previous calendar year was more than €9,000, the reporting period is generally monthly. If the previous year's VAT payable was no more than €2,000, the tax office can exempt you from advance returns and advance payments. Special rules apply when starting a business.

VAT advance return deadlines at a glance

Reporting period	Standard deadline
January	February 10
February	March 10
March	April 10
Q1	April 10
Q2	July 10
Q3	October 10
Q4	January 10 of the following year

If the 10th falls on a weekend or public holiday, the applicable statutory rules on the deadline can affect the actual due date.

What is a Dauerfristverlängerung?

A Dauerfristverlängerung is a standing one-month extension for VAT advance returns and the corresponding advance payments.

You can apply for it through ELSTER. The extension continues to apply unless you give it up or the tax office withdraws it. Businesses that are required to file monthly VAT advance returns generally also have to make a special advance payment (Sondervorauszahlung) when using the extension.

A Dauerfristverlängerung can be useful if the regular 10th-of-the-month deadline is difficult to manage consistently.

What happens if you file your VAT return late?

If you submit a required VAT return after the deadline, the tax office can impose a late-filing penalty (Verspätungszuschlag).

However, the rules are more nuanced than simply saying "you'll pay 10% of your VAT." The standard calculation rules for ordinary annual tax returns do not apply in the same way to monthly or quarterly tax declarations such as VAT advance returns. For these filings, the tax office considers factors including the length and frequency of the delay and the amount of tax involved. The general maximum for a late-filing penalty is €25,000.

Whether a penalty is actually imposed depends on the circumstances. If the delay was excusable, the law provides for situations in which a late-filing penalty should not be imposed.

What is a Verspätungszuschlag?

A Verspätungszuschlag is a penalty for submitting a tax return or tax declaration late.

For VAT advance returns, there is no simple universal "X% per month" rule. The tax office considers the circumstances of the delay when determining the penalty.

This is why it's important to distinguish a late VAT filing from a late VAT payment.

What happens if you pay VAT late?

If you have submitted your VAT advance return but do not pay the VAT due on time, Säumniszuschläge can apply.

Under § 240 of the German Fiscal Code (Abgabenordnung), the surcharge is generally 1% of the outstanding tax amount for each started month of default, with the tax amount rounded down to the nearest amount divisible by €50. A surcharge is not generally charged for a payment delay of up to three days, subject to the statutory exception for certain payment methods.

This means that filing late and paying late are two different issues:

Situation	Possible consequence
VAT return filed late	Verspätungszuschlag
VAT paid late	Säumniszuschlag
Both filing and payment are late	Both may apply

What if you miss the deadline by only a few days?

A short delay does not necessarily mean that you will automatically receive a penalty.

For late payment, there is a statutory three-day grace period for Säumniszuschläge, although an exception applies to certain payment methods.

For late filing, there is no equivalent general "three-day grace period" that you can rely on. The tax office can consider the circumstances of the delay when deciding whether and how to impose a Verspätungszuschlag.

So if you realize that your VAT advance return is one or two days late, don't wait for another deadline. Submit it as soon as possible.

How often do freelancers have to file VAT returns in Germany?

Being self-employed does not automatically mean that you have to file a VAT advance return every month.

Your VAT reporting period depends on your circumstances and the applicable rules. Under the current § 18 UStG rules:

• Quarterly is the standard reporting period.
• Monthly filing generally applies if the VAT payable for the previous calendar year was more than €9,000.
• If the previous year's VAT payable was no more than €2,000, the tax office can exempt you from advance returns and advance payments.
• Special rules apply when you start your business.

The Kleinunternehmerregelung is a separate issue. If you use the small-business VAT exemption under § 19 UStG, the normal VAT advance-return obligations under § 18 generally do not apply, subject to statutory exceptions.

Do you have to file an annual VAT return?

If you are subject to VAT, you generally also have to submit an annual VAT return (Umsatzsteuererklärung).

This is different from your monthly or quarterly VAT advance returns. The annual return reconciles your VAT for the entire year and takes your previous advance payments into account.

The annual return is therefore not the same thing as a Umsatzsteuerbescheid. The latter is a tax assessment notice issued by the tax office.

If you use a tax advisor, different statutory filing deadlines can apply.

What if you cannot meet the VAT deadline?

If you know in advance that you cannot meet the deadline, don't simply ignore it.

Depending on the circumstances, you may be able to request an extension from the tax office. For recurring VAT advance returns, a Dauerfristverlängerung can provide a one-month extension going forward.

If you've already missed the deadline, contact your tax office if there is a legitimate reason for the delay. In particular, if circumstances outside your control caused the delay, explain them rather than simply leaving the return outstanding.

FAQ about late VAT returns in Germany

How can I file my VAT return with Accountable?

With Accountable freelancers and self-employed people can:

• calculate VAT automatically
• receive reminders before VAT deadlines
• create VAT advance returns (Umsatzsteuervoranmeldung)
• submit VAT returns directly to the Finanzamt via the official ELSTER interface
• store receipts in one place and send e-invoices for an organized bookkeeping

👉 This is how you submit your VAT return with Accountable

What happens if I submit my VAT advance return late?

The tax office can impose a Verspätungszuschlag. For monthly or quarterly VAT advance returns, the amount is determined with regard to factors such as the length and frequency of the delay and the amount of tax involved.

What happens if I pay VAT late?

A Säumniszuschlag can apply when VAT is not paid by the due date. It is generally 1% of the outstanding tax amount for each started month of default, subject to the statutory rules. A three-day grace period applies in certain circumstances.

Can I submit a VAT return after the deadline?

Yes. If you've missed the deadline, you should generally submit the VAT advance return as soon as possible rather than waiting for the tax office to contact you.

What is the deadline for a German VAT advance return?

A VAT advance return is generally due by the 10th day after the end of the relevant reporting period. The VAT payment is also due on that date.

What is a Dauerfristverlängerung?

A Dauerfristverlängerung is a standing one-month extension for VAT advance returns and the associated VAT advance payments. Monthly filers generally have to make a special advance payment to use the extension.

Do freelancers have to file VAT returns?

Not necessarily. It depends on how the business is taxed for VAT purposes. Freelancers who use the Kleinunternehmerregelung generally do not have the normal VAT advance-return obligations, while freelancers who are subject to VAT may have to file monthly or quarterly advance returns.

What is the difference between a Verspätungszuschlag and a Säumniszuschlag?

A Verspätungszuschlag relates to filing a tax return late. A Säumniszuschlag relates to paying tax late. If you both file and pay late, both can potentially apply.

Need help keeping your VAT deadlines under control?

Keeping track of VAT deadlines, bookkeeping and tax filings can be time-consuming when you're self-employed.

Accountable helps you prepare your VAT advance returns, keep your bookkeeping up to date and stay on top of your tax obligations in one place.

👉 Get started with Accountable