2026 Calendar · Printable reference
Every UStVA, ZM, Dauerfristverlängerung, and annual Jahreserklärung deadline for foreign companies filing German VAT in 2026 — with weekend and public-holiday adjustments accounted for.
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Step 1 · Pick your filing variant
German VAT deadlines depend on three things: your filing frequency (monthly or quarterly), whether you have Dauerfristverlängerung, and whether you have intra-EU B2B supplies that trigger a ZM filing.
Most common for new foreign sellers
First two years of registration are mandatory monthly. From year three, switch to quarterly is possible if annual VAT under €7,500.
Established sellers
Available from year three for sellers with annual VAT <€7,500. Yearly VAT >€7,500 stays monthly.
+ One-month extension
Optional. Shifts every UStVA deadline forward by one calendar month, in exchange for a 1/11 Sondervorauszahlung deposit due 10 February.
For intra-EU B2B
Required if you supply goods or services B2B into other EU countries. Same 10th-of-following-month rule, but does NOT get the Dauerfrist extension.
Monthly UStVA
Standard rule: 10th of the month following the reporting period. Where the 10th falls on a Saturday, Sunday, or German federal public holiday, the deadline shifts to the next working day.
| Reporting period | Standard (no Dauerfrist) | With Dauerfrist (+1 month) | Note |
|---|---|---|---|
| January 2026 | 10 Feb 2026 | 10 Mar 2026 | Tue · no shift |
| February 2026 | 10 Mar 2026 | 10 Apr 2026 | Tue · no shift |
| March 2026 | 14 Apr 2026 shifted | 11 May 2026 | 10 Apr is Karfreitag (Good Friday); next working day after Easter Mon |
| April 2026 | 11 May 2026 shifted | 10 Jun 2026 | 10 May is Sun · shifts to Mon |
| May 2026 | 10 Jun 2026 | 10 Jul 2026 | Wed · no shift |
| June 2026 | 10 Jul 2026 | 10 Aug 2026 | Fri · no shift |
| July 2026 | 10 Aug 2026 | 10 Sep 2026 | Mon · no shift |
| August 2026 | 10 Sep 2026 | 12 Oct 2026 shifted | Thu · 10 Oct is Sat · Dauerfrist shifts to Mon |
| September 2026 | 12 Oct 2026 shifted | 10 Nov 2026 | 10 Oct is Sat · shifts to Mon |
| October 2026 | 10 Nov 2026 | 10 Dec 2026 | Tue · no shift |
| November 2026 | 10 Dec 2026 | 11 Jan 2027 shifted | Thu · 10 Jan 2027 is Sun · Dauerfrist shifts to Mon |
| December 2026 | 11 Jan 2027 shifted | 10 Feb 2027 | 10 Jan 2027 is Sun · shifts to Mon |
Regional public holidays not shown. Germany has state-specific holidays (Fronleichnam, Allerheiligen, etc.) that vary by Bundesland. The dates above reflect federally-observed holidays only. If your assigned Finanzamt is in Bavaria, Baden-Württemberg, or another state with additional public holidays, your Steuerberater should confirm any further shifts.
Quarterly UStVA
Available from your third year of registration if annual VAT owed is under €7,500. Same 10th-of-following-month rule, applied to quarter-end.
| Quarter | Standard (no Dauerfrist) | With Dauerfrist (+1 month) | Note |
|---|---|---|---|
| Q1 2026 (Jan–Mar) | 14 Apr 2026 shifted | 11 May 2026 | 10 Apr is Karfreitag |
| Q2 2026 (Apr–Jun) | 10 Jul 2026 | 10 Aug 2026 | Fri · no shift |
| Q3 2026 (Jul–Sep) | 12 Oct 2026 shifted | 10 Nov 2026 | 10 Oct is Sat · shifts to Mon |
| Q4 2026 (Oct–Dec) | 11 Jan 2027 shifted | 10 Feb 2027 | 10 Jan 2027 is Sun · shifts to Mon |
ZM (Zusammenfassende Meldung)
ZM is required if you supply goods or services B2B into other EU member states. Filed monthly if intra-EU B2B supplies exceed €50,000/quarter for goods (or any volume for services beyond a threshold). ZM does not get the Dauerfristverlängerung extension — even if your UStVA is extended, the ZM remains due on the original 10th-of-following-month deadline.
Same calendar dates as the "Standard (no Dauerfrist)" column above — the ZM deadline never gets the extension, regardless of whether your UStVA does.
| Quarter | ZM deadline | Note |
|---|---|---|
| Q1 2026 (Jan–Mar) | 14 Apr 2026 | 10 Apr is Karfreitag |
| Q2 2026 (Apr–Jun) | 10 Jul 2026 | Fri · no shift |
| Q3 2026 (Jul–Sep) | 12 Oct 2026 | 10 Oct is Sat · shifts to Mon |
| Q4 2026 (Oct–Dec) | 11 Jan 2027 | 10 Jan 2027 is Sun · shifts to Mon |
Annual + special
The annual Umsatzsteuer-Jahreserklärung consolidates the calendar year. The Sondervorauszahlung is the 1/11 deposit required to enable Dauerfristverlängerung.
| Filing | 2026 deadline | Detail |
|---|---|---|
| Sondervorauszahlung 2026 | 10 Feb 2026 | 1/11 of prior-year (2025) total VAT liability. Required to enable Dauerfristverlängerung for 2026. Refunded against your December UStVA (or Q4). |
| Jahreserklärung 2025 — standard | 31 Jul 2026 | For taxpayers filing without a Steuerberater. Friday. |
| Jahreserklärung 2025 — Steuerberater extension | 28 Feb 2027 | Automatic extension when filed by a licensed Steuerberater under §149(3) AO. Sun · in practice the next working day applies. |
| Jahreserklärung 2026 — standard | 31 Jul 2027 | Saturday · shifts to Mon 2 Aug 2027. |
| Jahreserklärung 2026 — Steuerberater extension | 29 Feb 2028 | 2028 is a leap year. Tue. |
If you miss a deadline
Two distinct penalty mechanisms apply: one for filing late (Verspätungszuschlag), one for paying late (Säumniszuschlag). They stack.
Applies the moment a UStVA, ZM, or Jahreserklärung is filed past its deadline. The Finanzamt has discretion below 14 months from period end; after 14 months, the penalty becomes mandatory. Even nil returns incur the minimum €25.
For Dauerfrist-extended deadlines, the penalty calculation runs from the extended date, not the original.
Applies when the assessed VAT is not paid by the deadline, regardless of whether the return itself was filed on time. Calculated on the rounded-down VAT amount per started calendar month.
SEPA Direct Debit mandates avoid this in practice — the Finanzamt debits on or shortly after the filing date, before late-payment can accrue.
The cheapest way to avoid both penalties is a Steuerberater filing via DATEV with a SEPA mandate. The filing happens on time (deadline tracking is the Steuerberater's job), the VAT debit happens automatically, and the Übermittlungsprotokoll provides the audit trail. The most common penalty case for foreign sellers: trying to file directly via ELSTER without a Steuerberater, missing a deadline by a few days, eating the 10% Verspätungszuschlag.
The 30/14/7-day plan
A clean filing rhythm avoids ~95% of late-filing penalties. Use this checklist for every UStVA period.
Vaytax handles every UStVA, ZM, and Jahreserklärung on this calendar. Licensed German Steuerberater, DATEV-native, fixed €79/month. Deadline tracking included.
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