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. This guide gives you every 2026 deadline as a table, explains how the permanent deadline extension buys you an extra month, 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.
• The 3-day grace period applies only to the payment by bank transfer — never to filing on time.

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.

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 extension is permanent and renews automatically until you cancel it.

• Monthly filers must make a special advance payment: one eleventh (1/11) of the previous year's VAT advance payments. It is due by 10 Feb 2026 and is credited back with the December return.
• Quarterly filers need no special advance payment — they simply apply for the extension via ELSTER by 10 Apr 2026.

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.

You'll find the full process, including the ELSTER steps, in our guide to the permanent deadline extension.

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 and can be up to 10% of the assessed tax, capped at €25,000 (§ 152 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 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.

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.
• 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.