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German annual VAT return filing extension

Umsatzsteuererklärung annual declaration for 2021 period extension

The annual German VAT return which provides final summaries of a year’s VAT information is generally due by 31 July. This means 2021’s annual return is due by the end of this month, July 2022. However, more time has now been provided for the Steuererkarung.

For 2021, the deadline is extended until to 31 October 2022. If the return is filed by a qualified German tax advisor – Steuerberater – then the return is normally due by the end of February of the second year following the reporting period. That would mean 28 February 2023 for 2021. This too has been extended: to 31 August 2023.

The German annual return includes:

  • Summary details of all transactions for the year
  • Corrections with background explanations to any amendments
  • For non-residents with a German VAT number, details of distance sales from Germany

Learn more about German VAT  in our country guide.

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