VAT Returns in Germany

Frequency of German VAT returns

Taxpayers must file monthly VAT returns during the first and second year of registration unless the competent tax office communicates the change to a different reporting period.

German VAT returns are filed monthly when the total VAT payable the previous calendar year exceeds €7,500. If payable VAT is below this amount, VAT returns are normally filed on a quarterly basis.

Source Marosa

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