The reporting form must be submitted unsolicited within 60 days of the end of the corresponding reporting period.
If the taxpayer discovers errors in his accounts in the course of preparing the year-end closing figures, he must correct them by means of a corrective statement in accordance with Article 72 paragraph 1 of the VAT Act at the latest in the statement for the period in which the 180th day from the end of the financial year concerned falls.
Payment of the tax liability must also be made within 60 days of the end of the relevant reporting period. In the case of late payment, i.e. when the due date falls on the 60th day after the end of the reporting period (due date), default interest is payable. If a tax period is subsequently corrected (correction reporting), the default interest is due from the average expiry date of the tax period in question. The average expiry date for a tax period (calendar year) is 15 October for quarterly reporting, 30 November for semi-annual reporting and 15 September for monthly reporting. In the case of tax liability of less than a year, e.g. if a taxpayer is entered in the register of taxpayers on 1 June, the FTA calculates the average expiry date of the intra-year tax period individually.
Credit balances of the taxpayer are paid out or offset against any tax liability.
Payment will be made 60 days after receipt of the statement by the FTA.
1st quarter (due on 31 May) arrives at the FTA on 15 May.
Refund date: 15 July
In the event of late payment, refund interest can be paid from the 61st day until the payment date.
The payment address and changes to it must be reported to the FTA in writing, enclosing a payment slip.