Deadlines for settlement VAT

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.

 

Reporting	Reporting periods	Submission deadline
First quarter	1 January to 31 March	31 May
Second quarter	1 April to 30 June	31 August
Third quarter	1 July to 30 September	30 November
Fourth quarter	1 October to 31 December	28/29 February
Monthly reporting (example)	1 January to 31 January	31 March
First half	1 January to 30 June	31 August
Second half	1 July to 31 December	28/29 February
Correction reporting (applies to all reporting methods)	Tax periods (calendar year)	240 days after the end of the financial year in question

Last modification 03.04.2024