2026 Calendar · Printable reference
Every VAT return, ZM, Dauerfristverlängerung, and annual VAT return (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
Monthly applies when your VAT is over €9,000 (threshold since 1 January 2025). A new registration is not automatically monthly: for businesses starting activity between 2021 and 2026, the first year is set by the VAT you expect that year (§ 18 Abs. 2 Satz 6 UStG).
Established sellers
Available whenever VAT is €9,000 or less, including a first year expected to stay under it. Yearly VAT >€9,000 stays monthly.
+ One-month extension
Optional. Shifts every VAT return 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. Due the 25th of the month following the reporting period (§18a UStG), a separate, later deadline than the VAT return, and it does NOT get the Dauerfrist extension.
Monthly VAT return
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 | 10 Apr 2026 | 11 May 2026 | Fri · no shift (Dauerfrist: 10 May is Sun · shifts to 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 tax advisor should confirm any further shifts.
Quarterly VAT return
Available if VAT owed is €9,000 or less (threshold raised from €7,500 on 1 January 2025), including in a first year expected to stay under it, because the automatic monthly rule for new businesses is suspended for 2021 to 2026. Same 10th-of-following-month rule, applied to quarter-end.
| Quarter | Standard (no Dauerfrist) | With Dauerfrist (+1 month) | Note |
|---|---|---|---|
| Q1 2026 (Jan–Mar) | 10 Apr 2026 | 11 May 2026 | Fri · no shift (Dauerfrist: 10 May is Sun · shifts to Mon) |
| 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). The ZM has its own legal deadline: the 25th of the month following the reporting period (§18a UStG), two weeks later than the VAT return. ZM does not get the Dauerfristverlängerung extension, so even if your VAT return is extended by a month, the ZM stays due on the 25th.
Each ZM is due the 25th of the month following the reporting period. Where the 25th falls on a Saturday, Sunday, or German federal public holiday, the deadline shifts to the next working day (§108(3) AO).
| Reporting period | ZM deadline | Note |
|---|---|---|
| January 2026 | 25 Feb 2026 | Wed · no shift |
| February 2026 | 25 Mar 2026 | Wed · no shift |
| March 2026 | 27 Apr 2026 shifted | 25 Apr is Sat · shifts to Mon |
| April 2026 | 26 May 2026 shifted | 25 May is Pfingstmontag · shifts to Tue |
| May 2026 | 25 Jun 2026 | Thu · no shift |
| June 2026 | 27 Jul 2026 shifted | 25 Jul is Sat · shifts to Mon |
| July 2026 | 25 Aug 2026 | Tue · no shift |
| August 2026 | 25 Sep 2026 | Fri · no shift |
| September 2026 | 26 Oct 2026 shifted | 25 Oct is Sun · shifts to Mon |
| October 2026 | 25 Nov 2026 | Wed · no shift |
| November 2026 | 28 Dec 2026 shifted | 25 Dec is 1. Weihnachtstag · shifts to Mon |
| December 2026 | 25 Jan 2027 | Mon · no shift |
| Quarter | ZM deadline | Note |
|---|---|---|
| Q1 2026 (Jan–Mar) | 27 Apr 2026 shifted | 25 Apr is Sat · shifts to Mon |
| Q2 2026 (Apr–Jun) | 27 Jul 2026 shifted | 25 Jul is Sat · shifts to Mon |
| Q3 2026 (Jul–Sep) | 26 Oct 2026 shifted | 25 Oct is Sun · shifts to Mon |
| Q4 2026 (Oct–Dec) | 25 Jan 2027 | Mon · no shift |
Annual + special
The annual Umsatzsteuer-Jahreserklärung consolidates the calendar year. The Sondervorauszahlung is the 1/11 deposit required to enable Dauerfristverlängerung.
2025 return: due 31 Jul 2026 self-filed, or 1 Mar 2027 through a tax advisor.
| 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 VAT return (or Q4). |
| Annual return 2025, standard | 31 Jul 2026 | For taxpayers filing without a tax advisor. Friday. |
| Annual return 2025, tax advisor extension | 1 Mar 2027 | Automatic extension when filed by a licensed tax advisor under §149(3) AO. The legal date, 28 Feb 2027, is a Sunday, so §108(3) AO moves it to Monday 1 Mar 2027. |
| Annual return 2026, standard | 31 Jul 2027 | Saturday · shifts to Mon 2 Aug 2027. |
| Annual return 2026, tax advisor extension | 29 Feb 2028 | 2028 is a leap year. Tue. |
Need the annual return filed? It is part of every Vaytax filing plan from tax year 2026 onward; past years are €499 one-time per year. Filing through a tax advisor also moves the 2025 deadline from 31 Jul 2026 to 1 Mar 2027 automatically. How the German annual VAT return works →
EU One-Stop-Shop
If you file a Union OSS return through Germany for EU-wide B2C distance sales, the return and the payment are both due by the end of the month following each quarter. Unlike German domestic deadlines, OSS deadlines do not move when they fall on a weekend or public holiday, and the payment must arrive by the same date.
| OSS period | Deadline | Detail |
|---|---|---|
| Q4 2025 (Oct–Dec) | 31 Jan 2026 | Saturday. No shift: the OSS deadline stays on the calendar date. |
| Q1 2026 (Jan–Mar) | 30 Apr 2026 | Thursday. |
| Q2 2026 (Apr–Jun) | 31 Jul 2026 | Friday. Same day as the standard 2025 annual return. |
| Q3 2026 (Jul–Sep) | 31 Oct 2026 | Saturday. No shift, and 31 Oct is also a public holiday in some Bundesländer; the date still stands. |
| Q4 2026 (Oct–Dec) | 31 Jan 2027 | Sunday. No shift: submit and pay by this date. |
A nil OSS return must still be filed for quarters with no B2C sales. How OSS works from Germany: Union OSS via Germany.
If you miss a deadline
Two distinct penalty mechanisms apply: one for filing late (Verspätungszuschlag), one for paying late (late-payment surcharge (Säumniszuschlag). They stack.
Applies the moment a VAT return, ZM, or annual return 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 tax office debits on or shortly after the filing date, before late-payment can accrue.
The cheapest way to avoid both penalties is a tax advisor filing with the Finanzamt with a SEPA mandate. The filing happens on time (deadline tracking is the tax advisor'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 to the Finanzamt without a tax advisor, missing a deadline by a few days, eating the Verspätungszuschlag.
The 30/14/7-day plan
A clean filing rhythm avoids ~95% of late-filing penalties. Use this checklist for every VAT return period.
Answer a few questions and find out exactly what you need to file in Germany, monthly or quarterly, with or without Dauerfrist. Free, about a minute, no signup.
Check what you needVaytax handles every VAT return, ZM, and annual return on this calendar, filed by a licensed German tax advisor with deadline tracking included. €1,299/year all-in with registration, or €89/month if you already have a German VAT number.
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