Due to the extraordinary burdens for the German taxpayers and tax authorities as a result of the impact of Covid-19, the war in the Ukraine and extensive new land tax
declaration requirements in Germany, the deadlines for the submission of the annual VAT returns for the year 2020 have been extended once more by the Fourth “Corona Support Law” (“Corona-Steuerhilfegesetz”) dated 19 June 2022. Similar regulations have been stipulated for the tax years 2021 to 2024. For the tax year 2025, the general filing deadlines shall apply again (end of February of the second following year).
Source WTS
