Advance returns, tax returns & deadlines · 3.2
Monthly or Quarterly: How Often Do I Need to File?
Short answer
The decisive factor is the previous year's Umsatzsteuer-Zahllast (VAT net payable amount), not your revenue. If it is high, you file monthly; if it is in the mid-range, quarterly. If it is very low, the Finanzamt (tax office) can exempt you entirely. In your founding year, your estimate from the tax registration questionnaire counts.
Key points
| Net VAT liability in previous year | Advance return |
|---|---|
| over €9,000 | monthly |
| over €2,000 up to €9,000 | quarterly |
| up to €2,000 | exemption possible, annual return only |
- If you had a Vorsteuerüberschuss (input tax credit surplus) of more than €9,000 in the previous year, you may voluntarily file monthly and receive refunds faster.
- Kleinunternehmer (small business owners) generally do not file any advance VAT returns.
- Founders: For 2021 through 2026, the obligation for monthly filing in the founding year and the subsequent year has been suspended. Without an extension, the rule applies again from 2027: new founders must file monthly for the first two years.
Figures & thresholds (as of November 2026)
- The €2,000 and €9,000 thresholds have applied since 2025
- The suspension for founders ends on 31.12.2026; as of early November 2026, an extension had not been enacted. Check before publication.
Legal basis
§ 18 Abs. 2 und 2a UStG§ 19 UStG
Continue
- Next video: Do I have to file if nothing happened?
- Related: What is the tax registration questionnaire?
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