You got a Mahnung. The Finanzamt wants to be paid.
A Mahnung is a formal payment reminder for assessed German VAT that has not been paid by the due date. The Säumniszuschlag accrues at 1% of the unpaid VAT per month under § 240 AO and compounds. The response window is typically 14 days, after which enforcement (Vollstreckungsankündigung) follows.
The VAT is owed and overdue. They want it now.
A Mahnung is the German Finanzamt's formal payment reminder. It is sent when a VAT amount has been assessed (either by your own UStVA or by a Schätzbescheid) and the due date has passed without payment. It is the second-level escalation in the collection chain: missed due date → Mahnung → Vollstreckungsankündigung → enforcement.
The Mahnung lists the unpaid amount, the original due date, and a new payment deadline (usually 14 days). It also itemizes any Säumniszuschlag (late payment surcharge) that has already accrued and any interest under § 233a AO. The numbers compound: 1% per month for the surcharge under § 240 AO, plus 0.15% per month (1.8% per year) for interest under § 238 AO (post-2022 reform), until the principal is paid.
For foreign Amazon, eBay, and Shopify sellers, the most common cause is one of three: (1) you filed a UStVA but the SEPA mandate failed or there was a cross-border payment issue, (2) a Schätzbescheid you never objected to became final and the assessed amount became collectible, or (3) your German bank account does not exist or the Finanzamt could not pull funds via SEPA mandate. The Mahnung is the Finanzamt's way of saying: figure out the payment situation, now.
1% per month, until paid. Plus interest.
14 days to respond, then enforcement
The compounding cost: Säumniszuschlag at 1% per month of the unpaid VAT under § 240 AO, plus interest at 0.15% per month (1.8% per year) under § 233a AO in conjunction with § 238 AO (post-2022 reform). On €10,000 of unpaid VAT, that is €100 per month from the surcharge plus €15 per month from interest once the § 233a Karenzzeit has elapsed. After 6 months of surcharge: bill is €10,600. After 12 months: €11,200. The clock does not stop until the principal is paid.
If you miss the deadline: the Finanzamt issues a Vollstreckungsankündigung (enforcement warning), then begins Vollstreckung. For foreign sellers, the typical paths are freezing the German bank account on file, registering the debt with home-country tax authorities under EU mutual assistance (Council Directive 2010/24/EU), or notifying Amazon under § 25e UStG. Amazon can deactivate the seller account in response.
If you respond inside the window: we file either the payment, a Stundungsantrag (payment plan), or an Einspruch against the underlying assessment if you dispute the amount. The Säumniszuschlag stops accruing on the day the principal is paid.
Three paths. We pick the right one based on your case.
- If the underlying amount is correct, settle it. We confirm the assessed amount matches your real liability, arrange the payment (cross-border SEPA or wire transfer), and submit confirmation to the issuing Finanzamt. The Säumniszuschlag accrued so far is locked in, but future accrual stops.
- If the underlying amount is disputed, file an Einspruch. If the Mahnung references a Schätzbescheid you never objected to, the cheaper path is challenging the assessment, not paying the bill. We assess whether the original Einspruch deadline can still be reopened via § 110 AO (Wiedereinsetzung).
- If cash flow is the issue, file a Stundungsantrag. Under § 222 AO, the Finanzamt can grant payment deferral or instalments for foreign sellers facing temporary cash flow constraints. The Säumniszuschlag continues to accrue but enforcement is paused. We file the request alongside the response.
Send us the Mahnung.
A licensed German tax advisor reviews the underlying assessment and the surcharge math, then emails back a fixed-price quote within 4 hours (weekdays 9-18 CET). You pay nothing to receive the quote.
Get my quote on the Mahnung Quote in 4 hours (weekdays 9-18 CET) · No payment to receive itAbout the Mahnung.
A Mahnung is a formal payment reminder from the Finanzamt for German VAT (Umsatzsteuer) that has been assessed but not paid by the due date. It is the second-level escalation after a missed deadline, before enforcement action (Vollstreckungsankündigung) begins.
The Säumniszuschlag (late payment surcharge) under § 240 AO is 1% per month (or part of a month) of the unpaid VAT amount, rounded down to the nearest €50 of the assessed sum. It compounds for as long as the amount stays unpaid. On €10,000 of unpaid VAT, that is €100 per month, plus interest at 0.15% per month (1.8% per year) under § 233a AO in conjunction with § 238 AO (post-2022 reform).
Typically 14 days from receipt. The Mahnung will state the exact deadline. After that window, the Finanzamt issues a Vollstreckungsankündigung (enforcement warning) and can begin asset seizure, account freezing, or notification of foreign authorities under EU mutual assistance rules.
Partial waiver (Erlass) under § 227 AO is possible where the unfairness of the surcharge is clear (e.g. ELSTER failure, demonstrable Finanzamt error, hardship). Full waiver is rare. We assess the case and request waiver where defensible. For routine late payments, the realistic outcome is paying the surcharge, but stopping further accrual immediately.
Then the response is different. If the Mahnung references a Schätzbescheid you never objected to, the cheaper path is filing an Einspruch against the underlying assessment, not just paying the bill. If you missed the Einspruch deadline, we evaluate whether a Wiedereinsetzung in den vorigen Stand (§ 110 AO) is realistic.
Yes. A Stundungsantrag (request for payment deferral) under § 222 AO is sometimes granted for foreign sellers who can show the cash flow constraint is temporary. The Säumniszuschlag continues to accrue during deferral, but enforcement is paused. We file the request alongside the response.