{"id":5983,"date":"2026-09-11T10:17:54","date_gmt":"2026-09-11T08:17:54","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/faq\/what-is-a-permanent-vat-extension\/"},"modified":"2026-10-06T12:52:14","modified_gmt":"2026-10-06T10:52:14","slug":"what-is-a-permanent-vat-extension","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/de\/faq\/what-is-a-permanent-vat-extension\/","title":{"rendered":"What is a permanent VAT extension?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">While the tax office gives the entrepreneur a deadline for the VAT return by May 31 of the following year, there are only 10 days left for the submission of the VAT returns.<br><br>Founders in particular, who have to submit their advance sales tax returns on a monthly basis, are often under time pressure. The advance sales tax return for January must already be available on February 10th. The situation is similar for quarterly sales tax returns: The pre-registration for the first quarter must be received by April 10th.<br>The long-term extension extends the deadline for submitting the VAT return by one month. The pre-registration for January does not have to be received until March 10, the pre-registration for the first quarter does not have to be received until May 10 at the tax office.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Advantages<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The tax office grants a longer payment term of 2 months for the customer<\/li>\n\n\n\n<li>One month longer time to submit receipts<\/li>\n\n\n\n<li>Avoidance of late payment penalties, since one has more time to file his advance sales tax return<\/li>\n\n\n\n<li>More time in planning the cash flow, as the sales tax from two months ago is taken into account<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">The special advance payment<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Entrepreneurs who submit their advance VAT returns monthly must also make a special advance payment. For this purpose, the applicant takes the total of the sales tax advance payments made in the previous year and makes an eleventh of the amount as a special advance payment.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><span style=\"font-size: medium;\">Example: * <\/span><em>* An entrepreneur paid sales tax of EUR 11,000 in the previous year. As a special advance payment, he has to pay 1\/11 of the amount: 1,000 euros.<\/em><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">If the entrepreneur only opened his business in the previous year and did not pay sales tax for a full year, then he must extrapolate the amount of the sales tax paid to the year and make 1\/11 of this amount as a special advance payment (Section 47 (2) UStDV).<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Example: * A founder would like to apply for a permanent extension in 2020. He founded in August 2019. From August to December he paid a total of 3,000 euros in sales tax. The special advance payment is calculated as follows:<br>3,000 \/ 5 = 600<br>600 x 12 = 7,200<br>7,200 \/ 11 = 655<br>Accordingly, he has to make 655 euros as a special advance payment<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">If the entrepreneur has only found in the current year, then he has to pay the eleventh part of the anticipated advance payments for the current year as a special advance payment (Section 47 (3) UStDV). The entrepreneur must submit the calculation of the special advance payment with the application for a long-term extension and must have paid in by the cut-off date (Section 48 (2) UStDV).<br><br>The special advance payment is not a fee, but a kind of deposit. The taxpayer deducts them in the VAT return for the last period for which they applied. So in the VAT pre-registration for December, which is due by February 10 of the following year. This also applies if the company did not generate any sales in December.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><span style=\"font-size: medium;\">Attention: * The entrepreneur must recalculate, register and pay the special advance payment annually by February 10 (section 14.8 (3) UStAE).<\/span><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Entrepreneurs who pay quarterly in advance do not need to make a special advance payment.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Deadlines: Extension of the deadline for each key date<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">There is no need to apply for a permanent extension at the beginning of the year for the entire year. It can be applied for at any time on the cut-off date for the VAT return for which it should apply for the first time. If an entrepreneur who registers his VAT monthly, requests that he extend his long-term term by April 10, then it will apply for the pre-registration for March for the first time.<br><br>Quarterly VAT returners must apply for their long-term extension by April 10 if they are still to apply for pre-registration for the first quarter. Like monthly advance payers, they can apply for a permanent extension to every other quarter of the year.<\/p>","protected":false},"excerpt":{"rendered":"<p>Extend the VAT deadline<\/p>\n<p>Companies, the self-employed and freelancers must report sales tax to the tax office either monthly or quarterly in a sales tax pre-declaration and then again in a sales tax return the following year.<\/p>","protected":false},"template":"","faq_category":[11],"class_list":["post-5983","faq","type-faq","status-publish","hentry","faq_category-accounting-in-germany"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What is a permanent VAT extension? - Consultinghouse<\/title>\n<meta name=\"description\" content=\"Extend the VAT deadline Companies, the self-employed and freelancers must report sales tax to the tax office either monthly or quarterly in a sales tax pre-declaration and then again in a sales tax return the following year.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.consultinghouse.eu\/de\/faq\/what-is-a-permanent-vat-extension\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What is a permanent VAT extension? 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