Question 1

When is the monthly Umsatzsteuervoranmeldung due?

Accepted Answer

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 €7,500 must file monthly.

Question 2

When are quarterly Voranmeldungen due?

Accepted Answer

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 ≤ €7,500 in the prior year may file quarterly.

Question 3

What is the annual Umsatzsteuerjahreserklärung deadline?

Accepted Answer

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 (i.e., 28 February 2027 for the 2025 annual return).

Question 4

When is the Lohnsteueranmeldung due?

Accepted Answer

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.

Question 5

Does Finovo file Voranmeldungen to ELSTER directly?

Accepted Answer

Yes. Finovo submits Umsatzsteuervoranmeldungen and other ELSTER obligations directly via the ELSTER API. You do not need to log into elster.de manually. Submissions are confirmed in your Finovo workspace with an official Finanzamt receipt.

ELSTER filing deadline calendar 2026

January 2026

February 2026

March 2026

April 2026

May 2026

June 2026

July 2026

August 2026

September 2026

October 2026

November 2026

December 2026

January 2027

February 2027

July 2027

ELSTER deadlines — frequently asked questions