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Germany Annual Vat Return Deadline 2023
Germany Annual Vat Return Deadline 2023 -
The RS must be sent to the Federal Central Tax Office BZSt electronically by the 25th day after the end of the reporting period Section 18a 1 sentence 1 of the German VAT Act UStG
Annual VAT return 2023 deadline extension to 2 September 2024 in case of direct submission and 2 June 2025 in case of submission by a recognized tax advisor Annual VAT return 2024 deadline extension to 31 July 2025 in case of direct submission and 30 April 2026 in case of submission by a recognized tax advisor
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The German Ministry of Finance clarified the extension of the annual VAT return deadlines for the taxation periods 2020 to 2024 as part of the tax relief measures relating to the COVID 19 and the Ukraine crises
What is the deadline for submission The Annual VAT return in Germany is generally submitted by 31 July of the year following the reporting period In case this return is filed by a recognised tax consultant appointed as such by the German tax authorities the due date may be shifted to the end of February of the second following year
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An adjusted form for the VAT return 2023 German abbreviated USt VA was published Current state The form and the instructions for 2023 have been finalized The form together with the instruction was published by the Federal Ministry of Finance German abbreviated BMF on December 21st 2022
By virtue of the Fourth Corona Tax Relief Act of 19 June 2022 deadlines for submitting VAT returns have once again been extended The annual VAT return 2020 can still be filed up until 31 August 2022 if filed by a professional tax consultant Changed submission deadlines will also apply for the following years
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Annual VAT return 2023 deadline extension to 2 September 2024 in case of direct submission and 2 June 2025 in case of submission by a recognized tax advisor Annual VAT return 2024 deadline extension to 31 July 2025 in case of direct submission and 30 April 2026 in case of submission by a recognized tax advisor
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Tax returns prepared by taxpayers who are not tax advisors Declaration for the calendar year 2021 submission deadline until 31 10 2022 Declaration for the 2022 calendar year submission deadline by 02 10 2023 Declaration for the 2023 calendar year submission deadline by 02 09 2024
Annual VAT return 2023 deadline extension to 2 September 2024 in case of direct submission and 2 June 2025 in case of submission by a recognized tax advisor Annual VAT return 2024 deadline extension to 31 July 2025 in case of direct submission and 30 April 2026 in case of submission by a recognized tax advisor
Tax returns prepared by taxpayers who are not tax advisors Declaration for the calendar year 2021 submission deadline until 31 10 2022 Declaration for the 2022 calendar year submission deadline by 02 10 2023 Declaration for the 2023 calendar year submission deadline by 02 09 2024
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