Companies registered for VAT purposes in Germany must submit an Annual VAT return. This return is called "Umsatzsteuererklärung" in Germany. The VAT return shows the calculation of the amount of VAT due on sales minus the amount of VAT reclaimable on purchases.
The annual VAT return in Germany is generally submitted by 31 July of the year following the reporting period.
The annual VAT return deadline is approaching in Germany
Public
Germany
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
2001
Content accuracy validation date:
25.07.2022
Content accuracy validation time:
09:46h
The annual VAT return in Germany is considered by German tax authorities as the final VAT return for the year, and it should contain the information reported in the “preliminary” VAT returns throughout the year – eg. in the monthly or quarterly VAT returns.
The return consists of two forms: the main form “USt 2 A” and the “UN annex” for foreign businesses. The Annual VAT return must be submitted electronically through the Elster portal.
The annual VAT return in Germany is generally submitted by 31 July of the year following the reporting period. As an exception, the 2021 Annual VAT return can be submitted by 31 October 2022. Also, if the due date falls on a Saturday, Sunday, or bank holiday, the date is shifted to the next working day.
Other news from Germany
Transition to e-invoicing in Germany—what businesses operating in B2B need to know.
Germany
Author: Tara Nedeljković
Starting January 1, 2025, Germany will mandate e-invoicing for B2B transactions between resident companies, replacing traditional formats like paper and PDF. Read more
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more
Aachen's kiosk ban confirms Germany's strict Sunday work restrictions.
Germany
Author: Tara Nedeljković
Germany's strict Sunday work restrictions, governed by the Ladenschlussgesetz (Shop Opening Act), limit retail operations on Sundays to preserve rest and family time, with exceptions for specific businesses like bakeries, pharmacies, and souvenir shops. In Aachen, a kiosk operator was prohibited from opening on Sundays and public holidays because their product range did not meet the Act's criteria for exemptions. Read more
New document was uploaded: Recorded webinar: E-invoicing for Global Retailers
Public
All countries
Author: Kristina Dosen
If you are struggling with complex e-invoicing implementations across multiple countries, and if you are concerned about mounting costs, potential delays, or compliance risks, our webinar will help you to learn how global retailers can streamline e-invoicing efficiently! With countries worldwide mandating e-invoicing, international retailers face unique challenges adapting to new regulations acros... Read more
A proposal for VAT in the digital age (ViDA) has been approved.
Public
Author: Nikolina Basić
The EU's Economic and Financial Affairs Council (ECOFIN) has approved the Value Added Tax in the Digital Age (ViDA) proposal, aiming to modernize VAT rules and combat tax fraud. ViDA introduces key measures like Digital Reporting Requirements (DRR), VAT collection for the platform economy, and expanded Single VAT Registration, with implementation planned from 2027 to 2035. Businesses must prepare... Read more
Fiscalization in German Taxis
Public
Germany
Author: Stefan Ditrih
Germany
Author: Stefan Ditrih
In Germany, taxi and rental car services must comply with KassenSichV by using Technical Security Equipment (TSE) to secure and record cash transactions, ensuring transparency and traceability. Mobile TSE solutions, including portable receipt printers and electronic receipts, enable taxis to meet compliance requirements effectively, with no exemptions, thanks to advancements in affordable, mobile-... Read more
In Germany, there are harsher penalties for failing to issue receipts.
Public
Germany
Author: Stefan Ditrih
Germany
Author: Stefan Ditrih
The German government plans to strengthen enforcement of the receipt issuance obligation for retailers by amending § 379 of the Fiscal Code to classify failure to issue receipts as an administrative offense. This amendment will allow tax authorities to impose fines ranging from €5,000 to €25,000 to ensure compliance and enhance efforts to combat tax evasion. The move emphasizes using technical sec... Read more