Freelancers, self-employed, and businesses subject to VAT must regularly submit their VAT pre-filing (Umsatzsteuervoranmeldung, UStVA) to the tax office. Specific deadlines apply for 2025, depending on the previous year's VAT liability, requiring either monthly or quarterly submissions. This guide covers all essential deadlines, possible extensions, and the consequences of late submission.
When must the advance VAT declaration be Submitted?
The deadline for VAT pre-filing is always the 10th of the following month. If this falls on a weekend or public holiday, the deadline shifts to the next working day. Additionally, a three-day grace period allows payment until the 13th of the month without incurring penalties.
VAT filing deadlines for 2025
| Period | Standard Deadline | Deadline with Extension |
|---|---|---|
| January 2025 | 10 Feb 2025 | 11 Mar 2025 |
| February 2025 | 11 Mar 2025 | 10 Apr 2025 |
| March 2025 | 10 Apr 2025 | 10 May 2025 |
| Q1 2025 | 10 Apr 2025 | 10 May 2025 |
| April 2025 | 10 May 2025 | 10 Jun 2025 |
| May 2025 | 10 Jun 2025 | 10 Jul 2025 |
| June 2025 | 10 Jul 2025 | 12 Aug 2025 |
| Q2 2025 | 10 Jul 2025 | 12 Aug 2025 |
| July 2025 | 12 Aug 2025 | 10 Sep 2025 |
| August 2025 | 10 Sep 2025 | 10 Oct 2025 |
| September 2025 | 10 Oct 2025 | 11 Nov 2025 |
| Q3 2025 | 10 Oct 2025 | 11 Nov 2025 |
| October 2025 | 11 Nov 2025 | 10 Dec 2025 |
| November 2025 | 10 Dec 2025 | 10 Jan 2026 |
| December 2025 | 10 Jan 2026 | 10 Feb 2026 |
| Q4 2025 | 10 Jan 2026 | 10 Feb 2026 |
Who must submit monthly or quarterly VAT declarations?
The frequency of VAT pre-filing depends on the previous year's VAT liability:
Reporting frequency | VAT liability last year |
|---|---|
Monthly | 9.000 € + |
Quarterly | 2.000 € – 9.000 € |
Annual | Under 2.000 € |
👶🏼 New businesses were previously required to submit VAT monthly for the first two years. However, this rule has been suspended until 2026, meaning the expected VAT liability now determines whether monthly or quarterly filings are needed.
Extended deadlines with the advance VAT extension
If the standard deadlines are too tight, you can request a deadline extension (Dauerfristverlängerung), which grants an extra month for submission. An advance payment (Sondervorauszahlung) equal to one-eleventh of the previous year's VAT liability must be made for monthly filers.
How to apply for a deadline extension
Apply electronically via ELSTER.
Deadline: 10 February 2025 (for monthly filers) / 10 April 2025 (for quarterly filers)
Pay the advance VAT amount.
What happens if you miss the deadline?
If you fail to submit your VAT pre-filing on time, the tax office may impose late penalties and surcharges:
Late submission penalty: Up to 10% of the VAT due, capped at €25,000
Surcharge for late payment: 1% per month on the outstanding VAT amount
Reminders & enforcement fines: If no pre-filing is submitted, the tax office may issue warnings and enforce collection measures
⚡️ If you miss the deadline, submit the VAT pre-filing as soon as possible and contact the tax office. In many cases, first-time offenses are handled leniently.
Effortless VAT filing with Norman
VAT compliance can be effortless. With Norman, you can automate your advance VAT, annual VAT, and ZM filing, ensuring every deadline is met without stress. Our Autopilot integrates with your business transactions, calculates the correct VAT amounts, and submits your filings directly to the tax office. Whether you file monthly or quarterly, Norman takes care of the process—so you can focus on growing your business instead of worrying about tax deadlines.
Conclusion: How to stay compliant with VAT deadlines
Mark the 10th of each month as the key submission date.
Consider a deadline extension if you frequently need more time.
Use Norman to automate VAT pre-filing.
Avoid fines by keeping track of all submission dates.
Following these guidelines, you'll be well-prepared to efficiently meet your 2025 VAT pre-filing deadlines and avoid unnecessary penalties.