VAT Deadlines 2026 for the Self-Employed in Germany

If you are liable for VAT, you must regularly file an advance VAT return (Umsatzsteuervoranmeldung / UStVA) with the tax office. Whether you file monthly or quarterly depends on your previous year's VAT liability. You can file in Norman without driving ELSTER yourself. This guide gives you every 2026 deadline as a table, explains how the permanent deadline extension buys you an extra month and how to apply for it, and what happens if you miss a date.

The essentials at a glance

• The UStVA is always due by the 10th day of the following month, for both monthly and quarterly filers.
• If the 10th is a Saturday, Sunday or public holiday, the deadline moves to the next working day (§ 108(3) of the German Fiscal Code).
• Filing frequency 2026: more than €9,000 of prior-year VAT → monthly, €2,000–€9,000 → quarterly, up to €2,000 → annual return only.
• The permanent deadline extension pushes both the filing and the payment back by exactly one month. Apply via ELSTER: monthly filers by 10 February, quarterly filers by 10 April 2026 (2027: 12 April).
• Only monthly filers make a special advance payment of 1/11 of the previous year's advance payments. It is offset against the December return.
• The 3-day grace period applies only to the payment by bank transfer, never to filing on time.

The tax deadline calculator lists every date for your case, with the permanent extension, EC sales list and payroll tax, and saves them to your calendar.

When is the VAT return due in 2026?

The UStVA deadline always ends on the 10th day after the reporting period, the 10th of the following month (monthly filing) or the 10th after the quarter ends (quarterly filing). What counts is the electronic receipt at the tax office via ELSTER; paper submissions are not accepted. And the deadline shows: according to our after-hours bookkeeping analysis, the 10th is by far the busiest submission day of the month.

If the 10th falls on a Saturday, Sunday or public holiday, the deadline shifts to the next working day (§ 108(3) AO). Several 2026 dates are affected, the tables below already show the shifted dates. Watch out for regional public holidays at your tax office's location, too: they can push individual dates back even further.

VAT return deadlines 2026 at a glance

Monthly filing

Quarterly filing

* Deadline moved because the 10th falls on a weekend (§ 108(3) AO).

Monthly, quarterly or annually, which rhythm applies to you?

How often you file depends on your previous year's VAT liability, the VAT collected minus the input VAT you paid to the tax office last year:

These thresholds have applied since 1 January 2025: the monthly threshold was raised from €7,500 to €9,000, and the exemption threshold from €1,000 to €2,000. Many older guides still quote the old figures, so check carefully which rhythm applies to you. The tax office usually reclassifies you once a year.

Small businesses under the Kleinunternehmer rule (§ 19 UStG) are exempt from the UStVA as long as they use the scheme, the deadlines above do not apply to them.

And new businesses? A stubborn myth persists here: the former obligation to file monthly for the first two years has been suspended for 2021 to 2026. For 2026 you are classified like everyone else, based on your expected VAT in the founding year (estimated and reported to the tax office), so usually quarterly, unless you exceed the €9,000 threshold. Note: the suspension expires at the end of 2026; from 2027 the monthly obligation for founders could return unless it is extended.

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Permanent deadline extension: one month more time

If the regular deadlines are too tight, you can apply for a permanent deadline extension (Dauerfristverlängerung). It pushes both filing and payment back by exactly one month, so 10 February becomes 10 March. The rules are in §§ 46 to 48 of the VAT Implementation Ordinance (UStDV). "Permanent" means the extension runs until you cancel it or the tax office revokes it, so you do not reapply every year.

Any business that files advance VAT returns can apply, whatever its legal form: freelancers, sole traders, partnerships such as a GbR, OHG or KG, and a GmbH or UG. It works for monthly and quarterly filing. Monthly filers gain the most, because their time pressure is highest.

The special advance payment: calculating the 1/11

Only monthly filers make a special advance payment (Sondervorauszahlung) for the extension (§ 47 UStDV): one eleventh (1/11) of the sum of the previous year's VAT advance payments. It is due every year by 10 February and is offset against the December return, which with the extension is due on 10 February of the following year. If your December liability is too small, the tax office refunds the rest. So the payment is not an extra cost, it is an interest-free advance to the tax office.

Example: if your VAT advance payments in 2025 totalled €13,200, the special advance payment is €13,200 ÷ 11 = €1,200. You pay this by 10 Feb 2026 and have it credited back via the December UStVA.

Quarterly filers make no special advance payment. They apply once, and the extension then keeps running.

How to apply via ELSTER

You apply electronically only, through ELSTER or connected accounting software. The official form is USt 1 H ("Antrag auf Dauerfristverlängerung / Anmeldung der Sondervorauszahlung").

1. Log in to Mein ELSTER.
2. Select "Formulare & Leistungen" (forms and services).
3. Under Umsatzsteuer (VAT), open the form USt 1 H.
4. Check your tax number and state whether you file monthly or quarterly.
5. As a monthly filer, enter the sum of last year's advance payments. ELSTER calculates the 1/11 for you.
6. Submit the application and transfer the special advance payment by the deadline.

You do not need to give a reason. The tax office normally grants the extension tacitly. You only hear from it if it refuses.

When to apply

The application must reach the tax office by the day on which the first return you want to move would be due:

* 10 April 2027 is a Saturday, so the deadline moves to the Monday.

If you apply later, the extension only applies from the next reporting period. A monthly filer who missed 10 February can, for example, use it from the February return if the application arrives by 10 March.

When the extension pays off, and when it does not

It pays off if your bookkeeping is regularly under time pressure, holidays or sick leave put on-time filing at risk, or you want to keep the VAT due in the business for an extra month. If you are often close to the deadline, it also cuts the risk of late-filing and late-payment penalties.

It is less attractive if you are permanently in an input VAT surplus and regularly receive refunds: the special advance payment then ties up money that you only get back with the December return. If you already close early and automatically, you rarely need the buffer.

Payment and grace period: when must the VAT reach the tax office?

The payment is due on the same day as the filing. The easiest route is a SEPA direct debit mandate: the tax office then collects the amount automatically and on time, so you can't miss a payment date.

On top of that there is a payment grace period of three days (§ 240(3) AO): if the payment reaches the tax office by the 13th, no late-payment surcharge applies. Two things to keep in mind:

• The grace period applies only to the payment, not to filing. The return itself must be submitted by the 10th.
• It does not apply to cash or cheque payments, only to bank transfers and direct debits.

Expert opinion

I've always kept a separate VAT account for every business I've run. No complicated calculations, I just move 19% of every incoming payment into an interest-bearing account. It acts as both a VAT fund and an emergency pocket.

What happens if you miss the deadline?

If you file or pay late, two different surcharges can apply:

• Late-filing surcharge (for the late filing): for the UStVA this is at the tax office's discretion. It takes into account how long and how often you were late and the amount of tax, up to a maximum of €25,000 (§ 152(8) and (10) AO). The fixed calculation of 0.25% per month (minimum €25) that many guides cite applies to the annual return, not automatically to advance returns.
• Late-payment surcharge (for the late payment): 1% per started month on the outstanding tax amount, rounded down to €50 (§ 240 AO), after the grace period ends.

If you file no return at all, the tax office can estimate your turnover (usually to your disadvantage), send reminders and ultimately impose an enforcement penalty.

⚡️ Missed the deadline anyway? File the UStVA as soon as possible and pay immediately. For a first and short delay the tax office is often lenient, waiting it out only makes it more expensive.

Meet your VAT deadlines stress-free with Norman

Meeting deadlines doesn't have to be stressful. Norman's VAT return software automates your advance VAT return, the annual declaration, and the EC Sales List (Zusammenfassende Meldung / ZM). The Autopilot syncs your business transactions, assigns turnover and input VAT to the right boxes, calculates the amount due and submits the return directly to the tax office, including a deadline reminder so no date slips through.

Frequently asked questions about VAT deadlines 2026

By when must the VAT return be filed in 2026?

Always by the 10th day after the reporting period. So for January 2026 by 10 Feb 2026, and for Q1 by 10 Apr 2026. If the 10th falls on a weekend, the next working day applies.

Can I file the UStVA on paper or by post?

No. For years now, filing has been possible exclusively through ELSTER (or connected accounting software). The tax office does not accept paper submissions.

What's the difference between a late-filing and a late-payment surcharge?

The late-filing surcharge penalises filing the return too late; the late-payment surcharge penalises paying too late. Both can apply together if you both file and pay late.

Does the permanent extension renew automatically every year?

Yes. Once granted, it continues until you cancel it or the tax office revokes it. Monthly filers, however, must make the special advance payment again each year by 10 February.

By when do I have to apply for the permanent extension?

By the day on which the first return you want to move would be due. For monthly filers that is 10 February (in 2026 and 2027), together with the special advance payment. For quarterly filers it is 10 April 2026 or 12 April 2027.

Do I get the special advance payment back?

Yes. It is offset against the VAT of the last return of the year (December). If your December liability is too small, the tax office refunds the rest.

Does the extension also apply to the annual VAT return?

No. It only affects the advance returns (Voranmeldungen). The general deadlines apply to the annual return.

Can the tax office revoke the extension?

Yes. If the tax claim appears at risk, for example after repeated late filing, the tax office can revoke the extension (§ 46 sentence 2 UStDV). In practice this is rare as long as you file and pay on time.

Do I have to file a nil return if I had no sales?

Yes. A UStVA is due even with no turnover, as a nil return. Skipping a filing is not a valid way to "pass" on an empty period.

Do new businesses have to file monthly in 2026?

No. The obligation to file monthly in the first two years is suspended through the end of 2026. What matters is your expected VAT in the founding year, so quarterly filing is usually enough.

Conclusion: how to stay on time in 2026

• Remember the 10th as your monthly or quarterly cut-off, with the weekend shift.
• Check your rhythm against the current thresholds (€9,000 / €2,000), not the old figures.
• Apply for the permanent extension if it regularly gets tight: as a monthly filer by 10 February, together with the special advance payment.
• Set up a direct debit mandate and treat the grace period as a buffer, not a plan.
• Automate the UStVA so deadlines and payments take care of themselves.