GuidePrice comparisonTry it for free
← Back to knowledge overview

Advance returns, tax returns & deadlines · 3.4

What is a permanent deadline extension (Dauerfristverlängerung)?

Short answer

With a permanent deadline extension (Dauerfristverlängerung), you have one extra month for every advance VAT return. Instead of being due on the 10th of the following month, it is only due on the 10th of the month after next. Monthly filers make a special advance payment (Sondervorauszahlung) once a year for this.

Key points

  • You apply for it electronically with the tax office (Finanzamt), by the date on which the first affected advance return would be due.
  • It then remains valid each year until you revoke it or the tax office withdraws it.
  • Monthly filers: pay a special advance payment, which is offset against the December advance return. It is therefore not money that is lost.
  • Quarterly filers: receive the extension without a special advance payment.
  • More time also means: receipts and invoices are more complete, and you have to make corrections less often.

Figures & thresholds (as of November 2026)

  • Special advance payment: one-eleventh of the sum of the previous year's advance payments
  • Application deadline for monthly filers by 10.02., for quarterly filers by 10.04.

Legal basis

§ 18 Abs. 6 UStG§§ 46–48 UStDV

Continue

With Pluto

If you have a permanent deadline extension, you store it in Pluto, and your deadlines are adjusted accordingly.

Try it for free
← Back to topic