When is the monthly Umsatzsteuervoranmeldung due?

Monthly Voranmeldungen are due by the 10th of the month following the reporting period. With a Dauerfristverlängerung (permanent deadline extension), the deadline shifts to the 10th of the second following month. Businesses whose prior-year VAT liability exceeded €9,000 must file monthly.

When are quarterly Voranmeldungen due?

Quarterly Voranmeldungen are due by the 10th of the month after each quarter: Q1 (Jan–Mar) → 10 April, Q2 (Apr–Jun) → 10 July, Q3 (Jul–Sep) → 10 October, Q4 (Oct–Dec) → 10 January. Businesses with VAT ≤ €9,000 in the prior year may file quarterly.

What is the annual Umsatzsteuerjahreserklärung deadline?

The Umsatzsteuerjahreserklärung (annual VAT return) is due by 31 July of the following year if you file personally. If you use a Steuerberater, the deadline extends to the last day of February of the year after that. For the 2025 return that date is a Sunday, so the deadline is Monday 1 March 2027 — the date used in the calendar above.

When is the Lohnsteueranmeldung due?

The Lohnsteueranmeldung (payroll tax return) is due by the 10th of the month following the payroll period for monthly filers, the 10th of the month after each quarter for quarterly filers, or 10 January for annual filers (very small employers). Employers choose their filing frequency based on prior-year Lohnsteuer amounts.

Does Marchant file Voranmeldungen to ELSTER directly?

Not yet. Direct ELSTER submission is part of the German launch planned for 2028. Until then, file through your current German software or elster.de.

← Free tools & calculators

Free tool

ELSTER filing deadline calendar 2026

Key German Finanzamt filing dates for 2026 — Umsatzsteuervoranmeldung, Lohnsteueranmeldung and Jahressteuererklärung. Bookmark this page and check before each period end.

Join the waitlist

Advance VATPayroll taxIncome taxCorporation taxTrade tax

January 2026

12 Jan

Umsatzsteuervoranmeldung (advance VAT return) for December 2025, monthly filers — due 12 January 2026

Advance VATPassed

12 Jan

Lohnsteueranmeldung (payroll tax return) for December 2025 — due 12 January 2026

Payroll taxPassed

February 2026

10 Feb

Umsatzsteuervoranmeldung (advance VAT return) for January 2026, monthly filers — due 10 February 2026

Advance VATPassed

10 Feb

Lohnsteueranmeldung (payroll tax return) for January 2026 — due 10 February 2026

Payroll taxPassed

March 2026

10 Mar

Umsatzsteuervoranmeldung (advance VAT return) for February 2026, monthly filers — due 10 March 2026

Advance VATPassed

10 Mar

Lohnsteueranmeldung (payroll tax return) for February 2026 — due 10 March 2026

Payroll taxPassed

April 2026

10 Apr

Umsatzsteuervoranmeldung (advance VAT return) for March 2026 / Q1 2026, quarterly filers — due 10 April 2026

Advance VATPassed

10 Apr

Lohnsteueranmeldung (payroll tax return) for March 2026 — due 10 April 2026

Payroll taxPassed

May 2026

11 May

Umsatzsteuervoranmeldung (advance VAT return) for April 2026, monthly filers — due 11 May 2026

Advance VATPassed

11 May

Lohnsteueranmeldung (payroll tax return) for April 2026 — due 11 May 2026

Payroll taxPassed

June 2026

10 Jun

Umsatzsteuervoranmeldung (advance VAT return) for May 2026, monthly filers — due 10 June 2026

Advance VATPassed

10 Jun

Lohnsteueranmeldung (payroll tax return) for May 2026 — due 10 June 2026

Payroll taxPassed

July 2026

10 Jul

Umsatzsteuervoranmeldung (advance VAT return) for June 2026 / Q2 2026, quarterly filers — due 10 July 2026

Advance VATPassed

10 Jul

Lohnsteueranmeldung (payroll tax return) for June 2026 — due 10 July 2026

Payroll taxPassed

31 Jul

Income tax return (Einkommensteuererklärung) for 2025 — deadline for taxpayers without a Steuerberater

Income taxPassed

31 Jul

Corporation tax return (Körperschaftsteuererklärung) for 2025 — deadline for companies without a Steuerberater

Corporation taxPassed

31 Jul

Annual VAT return (Umsatzsteuerjahreserklärung) for 2025 — deadline for taxpayers without a Steuerberater

Advance VATPassed

31 Jul

Trade tax return (Gewerbesteuererklärung) for 2025 — deadline for companies without a Steuerberater

Trade taxPassed

August 2026

10 Aug

Umsatzsteuervoranmeldung (advance VAT return) for July 2026, monthly filers — due 10 August 2026

Advance VATPassed

10 Aug

Lohnsteueranmeldung (payroll tax return) for July 2026 — due 10 August 2026

Payroll taxPassed

September 2026

10 Sept

Umsatzsteuervoranmeldung (advance VAT return) for August 2026, monthly filers — due 10 September 2026

Advance VATPassed

10 Sept

Lohnsteueranmeldung (payroll tax return) for August 2026 — due 10 September 2026

Payroll taxPassed

October 2026

12 Oct

Umsatzsteuervoranmeldung (advance VAT return) for September 2026 / Q3 2026, quarterly filers — due 12 October 2026

Advance VAT

12 Oct

Lohnsteueranmeldung (payroll tax return) for September 2026 — due 12 October 2026

Payroll tax

November 2026

10 Nov

Umsatzsteuervoranmeldung (advance VAT return) for October 2026, monthly filers — due 10 November 2026

Advance VAT

10 Nov

Lohnsteueranmeldung (payroll tax return) for October 2026 — due 10 November 2026

Payroll tax

December 2026

10 Dec

Umsatzsteuervoranmeldung (advance VAT return) for November 2026, monthly filers — due 10 December 2026

Advance VAT

10 Dec

Lohnsteueranmeldung (payroll tax return) for November 2026 — due 10 December 2026

Payroll tax

January 2027

11 Jan

Umsatzsteuervoranmeldung (advance VAT return) for December 2026 / Q4 2026, quarterly filers — due 11 January 2027

Advance VAT

11 Jan

Lohnsteueranmeldung (payroll tax return) for December 2026 — due 11 January 2027

Payroll tax

March 2027

1 Mar

Income tax return (Einkommensteuererklärung) for 2025 — deadline for taxpayers with a Steuerberater (Beraterfrist, §149(3) AO)

Income tax

1 Mar

Corporation tax return (Körperschaftsteuererklärung) for 2025 — deadline for companies with a Steuerberater (Beraterfrist, §149(3) AO)

Corporation tax

August 2027

2 Aug

Income tax return (Einkommensteuererklärung) for 2026 — deadline for taxpayers without a Steuerberater

Income tax

Deadlines shown are indicative. Always verify with your Finanzamt or Steuerberater before filing. Dauerfristverlängerung shifts all Voranmeldung deadlines by one month.

ELSTER deadlines — frequently asked questions

When is the monthly Umsatzsteuervoranmeldung due?: Monthly Voranmeldungen are due by the 10th of the month following the reporting period. With a Dauerfristverlängerung (permanent deadline extension), the deadline shifts to the 10th of the second following month. Businesses whose prior-year VAT liability exceeded €9,000 must file monthly.
When are quarterly Voranmeldungen due?: Quarterly Voranmeldungen are due by the 10th of the month after each quarter: Q1 (Jan–Mar) → 10 April, Q2 (Apr–Jun) → 10 July, Q3 (Jul–Sep) → 10 October, Q4 (Oct–Dec) → 10 January. Businesses with VAT ≤ €9,000 in the prior year may file quarterly.
What is the annual Umsatzsteuerjahreserklärung deadline?: The Umsatzsteuerjahreserklärung (annual VAT return) is due by 31 July of the following year if you file personally. If you use a Steuerberater, the deadline extends to the last day of February of the year after that. For the 2025 return that date is a Sunday, so the deadline is Monday 1 March 2027 — the date used in the calendar above.
When is the Lohnsteueranmeldung due?: The Lohnsteueranmeldung (payroll tax return) is due by the 10th of the month following the payroll period for monthly filers, the 10th of the month after each quarter for quarterly filers, or 10 January for annual filers (very small employers). Employers choose their filing frequency based on prior-year Lohnsteuer amounts.
Does Marchant file Voranmeldungen to ELSTER directly?: Not yet. Direct ELSTER submission is part of the German launch planned for 2028. Until then, file through your current German software or elster.de.

Get told when Marchant launches in Germany

We are building German filing for a 2028 launch. Leave your email and we will tell you when it opens — one message, nothing else.

Marchant serves UK businesses today. If you run a UK entity, you can subscribe now.