- New VAT return and advance-payment forms will apply in Germany from January 2026, published on December 29, 2025.
- The package includes the main VAT annual return (VAT 1 A), advance VAT return, and forms for deadline extensions and special advance payments.
- All VAT filings must be submitted electronically via ELSTER; paper filing is only allowed with special permission.
- Transitional rule: goods placed in VAT warehouses before January 1, 2026, but removed after, will follow old VAT rules until December 31, 2029.
- The forms include technical and legal updates, such as new EU reporting lines and flat-rate VAT changes for farmers; businesses must update their systems accordingly.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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