Value added tax
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Steuern und Abgaben
Procedure
As a rule, the entrepreneur must submit advance VAT returns electronically for a monthly or quarterly advance return period, in which he must calculate the VAT himself. The calculated tax must be reported as an advance payment by the 10th day after the end of the advance return period and paid to the tax office (due date). After the end of each calendar year, an annual VAT return must always be submitted by May 31st of the following year. From the 2011 tax period, the annual VAT return must also be submitted electronically.
Legal bases
More information
The federal and state tax administrations have developed a procedure for the electronic transmission of tax return data (ELSTER) to the tax offices. The free ElsterFormular software is available for VAT returns and advance VAT returns.
You also have the option of submitting your advance VAT return via the ElsterOnline portal.
