Key Takeaways
- The Sondervorauszahlung is the price of the deadline extension: monthly filers pay it to get the Dauerfristverlängerung (§ 47 UStDV).
- It is one eleventh of last year's total advance payments, due 10 February.
- It is not a real cost. It is credited in full against your December return, so you only front the cash for the year.
- Quarterly filers pay nothing: they get the extension with no Sondervorauszahlung.
Verified July 2026. Sources: §§ 46-48 UStDV; § 18 UStG.
The Sondervorauszahlung is the one part of the German deadline extension that sounds alarming and mostly is not. It is a refundable advance, not a fee, and understanding it is the difference between avoiding the useful Dauerfristverlängerung out of fear and using it with confidence. Here is exactly how it works.
What it is and who pays it
If you file German VAT monthly and want the Dauerfristverlängerung (the permanent one-month extension on every deadline), the tax office asks for a special advance payment, the Sondervorauszahlung, in return. It is governed by § 47 UStDV. If you file quarterly, you get the extension with no Sondervorauszahlung at all.
How it is calculated
The Sondervorauszahlung is one eleventh of the total advance payments you made in the previous calendar year. A worked example: if your twelve monthly returns last year added up to €22,000 of VAT paid, your Sondervorauszahlung is €22,000 divided by 11, which is €2,000. It is recalculated every year based on the prior year, so it tracks your actual business size.
Why it is not really a cost
This is the part that matters. The Sondervorauszahlung is credited back in full against your December advance return (§ 48 UStDV) at the end of the year. In cash-flow terms you have lent the Finanzamt roughly one month of VAT across the year; in real-cost terms it nets out to close to nothing. It is a timing item, not an expense, which is why the extension is worth taking for almost every monthly filer.
Timing and your first year
The Sondervorauszahlung is due by 10 February and is filed electronically through ELSTER together with the extension application. In the year you first register, there is no full prior year to base it on, so it is estimated from your expected advance payments and adjusted later. Your licensed tax advisor calculates the figure.
How Vaytax handles it
If you are on the Dauerfristverlängerung, the Sondervorauszahlung is part of the annual rhythm we manage: the figure is calculated, the payment is scheduled for the February deadline, and it is credited back at year end, all inside your normal filing service. You do not compute one eleventh of anything by hand. For the full picture of the extension itself, see our German VAT deadline extension guide, and every 2026 date is in the printable VAT calendar.
Frequently asked questions
What is the Sondervorauszahlung?
It is a special advance payment (§ 47 UStDV) that monthly German VAT filers make to receive the Dauerfristverlängerung, the permanent one-month deadline extension. It equals one eleventh of your previous year's total advance payments and is due by 10 February. It is credited back in full against your December return, so it is a cash-flow item, not a real cost.
How is it calculated?
One eleventh of the sum of all your Umsatzsteuer-Voranmeldung advance payments from the previous calendar year. Example: if your monthly returns last year came to €22,000 of VAT in total, the Sondervorauszahlung is €22,000 / 11 = €2,000. It is recalculated each year.
Do quarterly filers pay it?
No. The Sondervorauszahlung applies only to monthly filers. Quarterly filers receive the Dauerfristverlängerung with no advance payment at all.
When is it due and do I get it back?
Due by 10 February each year, filed through ELSTER with the extension application. It is credited in full against your December advance return (§ 48 UStDV), so over the year you have effectively lent the tax office about one month of VAT, and the real cost is close to zero.
What about my first year, when there is no prior year to base it on?
In the year you start, the Sondervorauszahlung is estimated from your expected advance payments for the coming year, pro-rated where relevant. Your tax advisor calculates the figure; we handle this as part of setting up or continuing your German VAT compliance.
German VAT, deadlines and advance payments handled
Vaytax registers foreign companies for German VAT and files every return on time: €1,199 per year all-in including the registration, or €79 per month with an existing Steuernummer. A licensed German tax advisor is on record throughout.
Start the registrationGeneral information, not tax advice for your specific case. Verified July 2026 against §§ 46-48 UStDV and § 18 UStG.