Fiscal subject related
The annual VAT return in Germany is considered by German tax authorities as the final VAT return for the year, and it should contain the information reported in the “preliminary” VAT returns throughout the year – eg. in the monthly or quarterly VAT returns.
The return consists of two forms: the main form “USt 2 A” and the “UN annex” for foreign businesses. The Annual VAT return must be submitted electronically through the Elster portal.
The annual VAT return in Germany is generally submitted by 31 July of the year following the reporting period. As an exception, the 2021 Annual VAT return can be submitted by 31 October 2022. Also, if the due date falls on a Saturday, Sunday, or bank holiday, the date is shifted to the next working day.
Other news from Germany
Germany Introduces New Withdrawal Button for Online Consumer Contracts
Germany
Author: Ivana Picajkić
Germany’s new mandatory withdrawal button will require online B2C businesses to provide consumers with a clear, permanently available electronic way to withdraw from distance contracts from 19 June 2026. Businesses must update websites, apps, platforms, confirmation messages, and internal processes to support clear withdrawal submission, confirmation, and possible partial withdrawal. Germany has f... Read more
Germany Clarifies Rules for Compliant E-Invoices
Germany
Author: Ivana Picajkić
Germany clarified that compliant e-invoices and credit notes must be self-contained, with all mandatory VAT information included in the structured electronic file itself. Businesses should review invoice templates and ERP systems to avoid relying only on PDFs, links, or separate documents for required invoice data. Germany’s Ministry of Finance has updated its e-Invoicing FAQs to clarify tha... Read more
New webinar was uploaded: Recorded Webinar: Are You Audit-Ready? Retail Tax Checks in Germany, France & Italy
Tax audits are increasingly important in European retail due to high transaction volumes and evolving compliance rules. With different fiscal systems in Germany, France, and Italy, understanding audit focus areas is essential. This webinar covers key audit frameworks, differences, and practical compliance insights for retailers. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginNew event was created: Reminder - Join our free webinar: Are You Audit-Ready? Retail Tax Checks in Germany, France & Italy
Tax audits are becoming an increasingly important part of modern tax systems across Europe, especially in the retail sector where transaction volumes are high and compliance requirements are constantly evolving. With different fiscalization models in place across Germany, France, and Italy, understanding what authorities actually check during tax audits is essential for retailers and software pro... Read more
German Court Clarifies No Right to Final Meeting in VAT Fraud Investigations
Germany
Author: Ivana Picajkič
The German Federal Fiscal Court ruled that taxpayers are not entitled to a final meeting during a VAT audit once tax evasion proceedings are initiated. At that point, the procedure shifts from a standard audit to a criminal tax investigation, where different rules apply and procedural rights are more limited. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginGermany Updates VAT Registration Certificate Rules (VAT 1 TN)
Germany
Author: Ivana Picajkić
Germany introduced a new standardized VAT registration certificate (VAT 1 TN), replacing previous guidance. The certificate serves only as proof of VAT registration, is valid for up to one year, and can be issued electronically without signature. The update mainly simplifies procedures and supports digitalization and cross-border VAT use. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginNew event was created: Join our free webinar: Are You Audit-Ready? Retail Tax Checks in Germany, France & Italy
Tax audits are becoming an increasingly important part of modern tax systems across Europe, especially in the retail sector where transaction volumes are high and compliance requirements are constantly evolving. With different fiscalization models in place across Germany, France, and Italy, understanding what authorities actually check during tax audits is essential for retailers and software pro... Read more