VAT Deadlines 2026 for Self-Employed in Germany

Freelancers, self-employed individuals, and businesses liable for VAT must regularly file a VAT return (Umsatzsteuervoranmeldung / UStVA) with the tax office. For 2026, specific deadlines apply depending on your previous year's VAT liability, requiring either monthly or quarterly filing. This guide covers all filing deadlines, possible extensions, and the consequences of late submission.

When Is the VAT Return Due?

The deadline for the VAT return is always the 10th day of the following month. If this falls on a weekend or public holiday, the deadline shifts to the next business day. Additionally, the tax office grants a three-day grace period, so payments up to the 13th of the month are accepted without late-payment surcharges.

VAT Return Deadlines 2026

Period

Standard Deadline

Extended Deadline

January 2026

10 Feb 2026

10 Mar 2026

February 2026

10 Mar 2026

10 Apr 2026

March 2026

10 Apr 2026

10 May 2026

Q1 2026

10 Apr 2026

11 May 2026

April 2026

11 May 2026

10 Jun 2026

May 2026

10 Jun 2026

10 Jul 2026

June 2026

10 Jul 2026

10 Aug 2026

Q2 2026

10 Jul 2026

10 Aug 2026

July 2026

10 Aug 2026

10 Sep 2026

August 2026

10 Sep 2026

12 Oct 2026

September 2026

12 Oct 2026

10 Nov 2026

Q3 2026

10 Oct 2026

10 Nov 2026

October 2026

10 Nov 2026

10 Dec 2026

November 2026

10 Dec 2026

11 Jan 2027

December 2026

11 Jan 2027

10 Feb 2027

Q4 2026

10 Jan 2027

10 Feb 2027

Who Must File Monthly vs. Quarterly?

The filing frequency depends on your previous year's VAT liability:

Filing Period

Previous Year's VAT Liability

Monthly

€9,000 or more

Quarterly

€2,000 – €9,000

Annually

Less than €2,000

More Time with the Permanent Deadline Extension

If the regular deadlines are too tight, you can apply for a permanent deadline extension (Dauerfristverlängerung). This gives you an additional month to file. Monthly filers must make a special advance payment equal to one-eleventh of the previous year's VAT liability.

How to Apply for a Permanent Extension

• Apply electronically via ELSTER
• Deadline: 10 February 2026 (monthly filers) / 10 April 2026 (quarterly filers)
• Payment of the special advance payment

What Happens If You Miss the Deadline?

If you fail to file your VAT return on time, the tax office may impose the following penalties and surcharges:

• Late filing surcharge: Up to 10% of the tax liability, maximum €25,000
• Late payment surcharge: 1% per month on the outstanding tax amount
• Reminders & enforcement: If no VAT return is filed, the tax office may issue reminders and initiate enforcement measures

⚡️ If you've missed a deadline, file your VAT return as soon as possible and inform the tax office. In many cases, the tax office is lenient, especially for first-time offences.

Handle Your VAT Return Easily with Norman

Meeting VAT deadlines doesn’t have to be stressful. Norman automates your VAT return, annual tax declaration, and the EC Sales List (Zusammenfassende Meldung), so you never miss a deadline. Our Autopilot syncs your business transactions, calculates the correct tax amounts, and submits your filings directly to the tax office. Whether monthly or quarterly – Norman handles the entire process for you, so you can focus on your business instead of worrying about taxes.

Summary: How to Stay on Top of Your VAT Returns

✔ Mark the 10th of each month as your filing deadline.
✔ Apply for a permanent deadline extension if you regularly need more time.
✔ Automate your VAT return with Norman to reliably meet every deadline.
✔ Avoid penalties by keeping track of all filing dates.

With these tips and the right tools, you’re well prepared to complete your 2026 VAT return on time and avoid unnecessary penalties.