What does quarterly per year mean

Advance VAT return

The sales tax is an annual tax. This means that an entire sales tax return must always be submitted for a calendar year. However, there are also exceptions here. We bring light into the darkness of the VAT return, and show for whom which deadlines apply and what this permanent deadline extension is all about.

Submission periods for the advance VAT return

However, the legislature has also stipulated that one quarter of the year Advance VAT return must be submitted by the 10th of the following month. The pre-registration for the 1st quarter therefore extends from January to March and must be submitted by April 10th at the latest.

If a new company is founded, the advance VAT return must be submitted monthly in the first and the following calendar year.

The tax office will then determine whether, due to the reported sales tax, the advance notifications must be submitted in a way that deviates from the ¼ annual rule. If the sales tax in the previous year was less than € 1000, is no Submit a pre-registration, an annual VAT return is sufficient. If more than € 7,500 sales tax was paid in the previous year, the advance notification must be submitted quarterly. If a company's credit was more than € 7,500 per year, the entrepreneur himself can choose the calendar quarter.


Annual sales taxRegistration periodDeadline
in the 1st + 2nd yearCalendar month10. of the following month
after that:
< 1000 €Calendar yearwith tax return
1000 € – 7500 €Quarterly10. of the following month
> 7500 €Calendar month10. of the following month
Credit> 7500 €Calendar year or quarterly10. of the following month

Permanent extension

Since many companies are already out on the 10th of the following month organizational reasons can not comply, there is the possibility to apply for a so-called permanent extension. The entrepreneur has to submit this application for monthly submission by February 10th, for quarterly submission by April 10th. With the application, the entrepreneur can extend the deadline by one month. The monthly pre-registration is therefore only due on March 10th (instead of February 10th) for January etc.

If the entrepreneur is classified for a monthly advance notification, he must submit a so-called Special advance payment Afford. This advance payment is 1/11 of the previous year's sales tax.

In the previous year, the entrepreneur had to pay sales tax of € 11,000, so he is classified for monthly advance notification. When applying for an extension of the deadline, he has to state € 11,000, which results in an advance payment of 1/11 of € 11,000 - i.e. € 1,000. He has this advance payment until 10.02. to pay.

The deadline extension always applies to a calendar year and must be annually new be requested. The advance payment will be deducted from the last pre-registration.

In the calendar month of December, a sales tax of € 1,200 must be paid. The special advance payment will deductedso that you only have to pay an amount of € 200. This means that the payments are balanced again in the calendar year.

What is reported in the advance VAT return

When registering in advance, all sales are to be reported according to their legal basis, i.e. separately according to tax-free sales, sales in the EU community, taxable sales, sales according to §13b etc. The sales tax is calculated from the respective sales. In addition, deductible input tax amounts must be stated, also separated according to the respective legal basis.

The difference between sales tax and input tax is reported as an advance payment and must be paid by the registration period. The tax office will reimburse any credit balance accordingly. Example:

SalesVAT / VSt.
Sales of export deliveries to third countries10.000 €
Turnover ig deliveries with VAT ID20.000 €
taxable sales20.000 €3.800 €
Sales according to §13b10.000 €1.900 €
Total sales tax5.700 €
Input tax as tax debtor according to §13b-1.900 €
Input tax from invoices from other companies-3.000 €
Paid import turnover tax-1.000 €
remaining amount / VAT prepayment-200 €

The result is a credit of € 200, which the tax office reimburses the entrepreneur.
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The article "VAT return" is in the category: Taxes