Value added tax

What deadlines must be paid attention to?

The advance return for VAT must be submitted electronically by the 10th day after the end of the advance return period (calendar month or calendar quarter). The advance payment is due on the 10th day after the end of the advance return period.
The annual VAT return must be submitted in paper form by 31 May of the following year or electronically as of the 2011 taxation period.

The entrepreneur is obliged to submit a VAT return for each calendar year. In doing so, it must be calculated itself whether and how much turnover tax is to be paid or whether a surplus of input tax arises. With this declaration of the annual tax, the advance VAT returns already submitted are summarised and, if necessary, corrected. In principle, the entrepreneur is legally obliged to transmit the advance return for VAT to the tax administration electronically.