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  4. VAT (Umsatzsteuer) - advance return - applying for a permanent extension of the filing deadline (Dauerfristverlängerung)

VAT (Umsatzsteuer) - advance return - applying for a permanent extension of the filing deadline (Dauerfristverlängerung)

Umsatzsteuer - Voranmeldung - Dauerfristverlängerung beantragen
Machine translation of the German page, 2026-09-15. The German original is binding.
Dauerfristverlängerung (permanent deadline extension) The deadline for submitting Umsatzsteuer-Voranmeldungen (VAT advance returns) and for paying Umsatzsteuer-Vorauszahlungen (VAT advance payments) can be extended by one month upon application (§ 46 UStDV). The application for a Dauerfristverlängerung (permanent deadline extension) / the registration of the Sondervorauszahlung (special advance payment) must generally be submitted electronically (§ 48 para. 1 sentence 2 UStDV). The deadline extension can only be used if the Finanzamt (tax office) does not reject the application. No separate approval notice (Bewilligungsbescheid) is issued. The deadline extension remains valid until the business owner no longer wishes to use it or the Finanzamt revokes the deadline extension (§ 46 UStDV). Amount of the Sondervorauszahlung (special advance payment) • If the business owner is obligated to submit Umsatzsteuer-Voranmeldungen monthly, the Dauerfristverlängerung is granted on condition that a Sondervorauszahlung is registered and paid to the Finanzamt. The Sondervorauszahlung amounts to one-eleventh of the total Umsatzsteuer-Vorauszahlungen for the previous year (without crediting the Sondervorauszahlung made for the previous year). • Business owners who submit Umsatzsteuer-Voranmeldungen quarterly can use the Dauerfristverlängerung without paying a Sondervorauszahlung.

Book an appointment

Book an appointment (service.berlin.de)

Requirements

• Electronic submission of the application for Dauerfristverlängerung (permanent extension of the filing deadline) • Approval by the Finanzamt (tax office) No separate approval notice (Bewilligungsbescheid) is issued. • Payment of a special advance payment (Sondervorauszahlung) when the Umsatzsteuer-Voranmeldung (advance VAT return) is filed monthly • Deadline for registering and paying the Dauerfristverlängerung (permanent extension of the filing deadline) The special advance payment must be registered and paid by the 10th of the month following the month for which the deadline extension is to apply for the first time. For as long as it remains in effect, the special advance payment must be registered and paid annually by 10 February. • For online applications: registration/sign-up with the "Elster" portal

Documents you need

• Application for permanent extension of deadline (Dauerfristverlängerung) The application for permanent extension of deadline and the notification of the special advance payment (Sondervorauszahlung) must generally be submitted via data transmission using the officially prescribed data format.

Forms

• The use of paper forms is no longer permitted.

Fees

None. A special advance payment (Sondervorauszahlung) must be made where Umsatzsteuer-Voranmeldungen (advance VAT returns) are filed monthly. The special advance payment amounts to one-eleventh of the sum of the advance payments for the preceding calendar year.

Legal basis

• Umsatzsteuergesetz (UStG) (Value Added Tax Act) § 18 www.gesetze-im-internet.de/ustg_1980/__18.html • Umsatzsteuer-Durchführungsverordnung (UStDV) (Value Added Tax Implementation Ordinance) §§ 46 - 48 www.gesetze-im-internet.de/ustdv_1980/BJNR023590979.html#BJN

Responsible for you

Choose a location; the appointment itself is booked on the original page.

Original

German original

Service number 326203 · same path as the original: service.berlin.de/dienstleistung/326203/