The annual VAT return deadline is approaching in Germany

Companies registered for VAT purposes in Germany must submit an Annual VAT return. This return is called "Umsatzsteuererklärung" in Germany. The VAT return shows the calculation of the amount of VAT due on sales minus the amount of VAT reclaimable on purchases. The annual VAT return in Germany is generally submitted by 31 July of the year following the reporting period.

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.