Advance VAT declaration deadlines 2025: All important dates & rules

Who must submit monthly or quarterly VAT declarations?

The frequency of VAT pre-filing depends on the previous year's VAT liability:

👶🏼 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

1. Mark the 10th of each month as the key submission date.

2. Consider a deadline extension if you frequently need more time.

3. Use Norman to automate VAT pre-filing.

4. 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.