The German authorities in Hessen published regulations regarding options to delay declarations and related payments that were due in April and May for impacted companies up to 2 months.
For monthly or quarterly advance VAT returns to be submitted in April 2020 and May 2020, the following applies with immediate effect:
“All taxable persons affected by the Corona crisis will be granted, upon (informal) request, a two-month extension of the deadline for submission and payment of VAT advance returns to be submitted by 10 April 2020 (or 14 April 2020 due to public holidays) and 10 May 2020. This means that the VAT advance returns to be submitted by 10 or 14 April 2020 can only be submitted and paid on 10 June 2020 upon application. For 10 May 2020, the deadline for submission and payment will be postponed to 10 July 2020 upon application”
Source Hesseian Ministry of Finance
Unofficial translation in English
Latest Posts in "Germany"
- Germany to Introduce 7% VAT Rate for Restaurants from 2026
- German Federal Tax Court Rules on Double RETT Assessment in Share Deal Transactions
- VAT Exemption for Care Services Financed Through Personal Budgets Under German Law
- New VAT Classification for Online Event Services Under German Tax Law
- VAT Correction Claims in Insolvency: Authority and Entitlement Under German Tax Law