Value added tax
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Steuern und Abgaben
Procedure
As a rule, traders must submit VAT return forms electronically for a monthly or quarterly return period during which they must calculate the VAT themselves. The calculated tax is to be declared and paid to the tax office as an advance payment by the 10th day after expiry of the advance return period (due date). After the end of each calendar year, an annual VAT return must always be submitted by 31 May of the following year. From the 2011 taxation period onwards, the annual VAT return must also be submitted electronically.
Legal bases
More information
The federal and state tax administrations have developed a procedure for the electronic transmission of tax return data (ELSTER) to the tax offices. The free software ElsterFormular is available for the sales tax return and the advance sales tax return.
You also have the option of submitting the advance VAT return in the ElsterOnline portal.
