Do you sell via Amazon FBA, Bol or your own webshop and store inventory in Germany? Then you need to deal with the VAT return Germany 2026. German rules are strict and deadlines differ from those in the Netherlands. In this article, we outline when you need to file, how often that happens, which deadlines apply in 2026, and exactly what steps you take. This way you know what is expected of you and avoid fines.
When do you need to file a VAT return in Germany?
A German VAT number and a local German return are required as soon as you hold inventory in Germany. That is the core principle: it is about where your goods are located, not how much you sell.
The trigger for a local German return is therefore: you store inventory in Germany. This can be because you store products yourself in your own fulfilment location or an Amazon warehouse, but also because you use Amazon FBA, where Amazon can store your products in German warehouses and ship from there.
Do you sell from the Netherlands to German consumers at a distance? Then the EU threshold of 10,000 euros applies. If you exceed that threshold, you charge the German VAT rate. You can then declare those sales via the One Stop Shop (OSS) in the Netherlands, but you may also choose to register locally in Germany and file there. However, once you hold inventory in Germany, a local German registration and return is always mandatory, regardless of whether you also use the OSS.
Which returns exist in Germany?
In Germany, you deal with several types of returns. It is useful to know the distinction so you don’t miss any deadline.
The most important are the preliminary return (Umsatzsteuervoranmeldung) via form UST 1A, the annual return (Umsatzsteuererklärung) via form UST 2A, and, if you supply to other EU businesses, the Zusammenfassende Meldung. You file the preliminary return monthly or quarterly via the ELSTER portal. The annual return is a closing declaration for the whole year. Paper returns are not permitted — everything is digital.
Overview: which return, how often, and which form?
For a clear picture, see the different returns and refund requests with their frequency, deadline, and corresponding form below.
| Return | How often? | Deadline | Form |
|---|---|---|---|
| VAT return (preliminary) | Monthly or quarterly | 10th of the following month | UST 1A |
| VAT return (annual) | Annually | 31 July of the following year | UST 2A |
| EC Sales List | Monthly, quarterly or annually | 25th of the following month | ZM (Zusammenfassende Meldung) |
| VAT refund EU businesses (8th Directive) | Annually | 3 to 12 months after the period, no later than 30 September | Vorsteuervergütungsantrag |
| VAT refund non-EU businesses (13th Directive) | Annually | 3 to 12 months after the period, no later than 30 June | UST 1T |
The 8th and 13th Directives concern reclaiming German VAT you paid yourself, for example on purchases or costs in Germany, while you have no filing obligation there. For Dutch sellers, the 8th Directive is especially relevant.
How often do you need to file?
How often you file the preliminary return depends on how much VAT you paid in the previous year. The Finanzamt determines your frequency.
- More than 9,000 euros in VAT in the previous year means monthly filing.
- Between 2,000 and 9,000 euros means quarterly filing.
- Up to 2,000 euros you may be exempt and only the annual return is usually sufficient.
For starting entrepreneurs there is good news in 2026. The obligation to file monthly during the first two years after incorporation has been temporarily suspended for the years 2021 through 2026. You therefore fall under the normal frequency rules and do not need to file every month by default. From 2027, this lenient rule is expected to end and the monthly obligation for new entrepreneurs will return. If you start in 2026, bear this transition in mind.
The deadlines for 2026 at a glance
German deadlines are tight, especially compared to the Netherlands. For your VAT return Germany 2026, mark the following dates in your calendar so you are not caught off guard.
- The preliminary return and payment must be received by the Finanzamt no later than the 10th day of the following month. If the 10th falls on a weekend or public holiday, the deadline shifts to the next working day.
- With an extension (Dauerfristverlängerung) you get one extra month for both the return and the payment. Monthly filers pay a special advance payment of 1/11 of last year’s VAT for this, due no later than 10 February.
- The annual return for 2025 must be filed no later than 31 July 2026. If you engage a tax advisor, a longer deadline applies, until early 2027.
- The Zusammenfassende Meldung must be filed no later than the 25th of the month following the period.
The extension is worthwhile for many sellers. You literally buy yourself an extra month of breathing room, which is convenient when you are filing returns in multiple markets simultaneously.
What happens if you are late?
Germany is strict about late returns and payments. It pays to be on time.
For a late return, the Finanzamt can impose a surcharge of up to 10 per cent of the assessed VAT, with a maximum of 25,000 euros. For a late payment, interest is added at 1 per cent per started month on the outstanding amount. These amounts add up quickly, especially if you structurally miss a deadline.
Step-by-step guide: how to file your German VAT return
Once your registration is in order, the return follows a few fixed steps. This keeps things manageable.
- Collect your sales data per period, split between German domestic sales and other flows.
- Calculate the VAT due at the correct rate — 19 per cent standard or 7 per cent for certain products.
- Complete the preliminary return via ELSTER and verify the amounts.
- File the return before the deadline and ensure payment reaches the Finanzamt on time.
- Keep your supporting documentation and close the year with the annual return.
OSS or local return in Germany?
The One Stop Shop sounds like the easy route, but it does not work in every situation. The distinction again lies in your inventory.
If you only sell at a distance to German consumers, you may declare that via the OSS in the Netherlands. As soon as you store inventory in Germany, for example via FBA, that option disappears for those sales and you need a local German return. Many e-commerce sellers therefore combine both: OSS for distance sales and a local return for the inventory-related flows.
Not sure which route applies to you? That is not uncommon — the combination of OSS and a local return is exactly where many sellers get stuck. Our VAT specialist Joke is happy to think along with you, so you can start your German VAT return with confidence.
