Permanent extension – Tax consultant – Hagen – Holzwickede – Kamen – Lünen

Entrepreneurs who submit their advance VAT return on a monthly basis can take advantage of the deadline extension for 2018. Provided they had already submitted a corresponding application for 2017 or submitted this application for the first time by February 10, 2018.

The advance return and advance VAT payment are then due for January on March 10, for February on April 10, and so on. The application shall be regularly submitted to the Tax Office by remote data transmission in accordance with an officially prescribed procedure.

The extension of the deadline is conditional on a special advance payment equal to one eleventh of the total advance payments for 2017 being declared and paid by February 10, 2018.

This special prepayment will be applied regularly to the December 2018 prepayment due on February 10, 2019.

Quarterly payers are not required to make a special prepayment. For them, the extension of the deadline approved for one calendar year also continues to apply for the following calendar years (until revoked).

An initial request for an extension of the deadline in these cases must be submitted by April 10, 2018 to the
Tax office to provide.

A permanent deadline extension for recapitulative statements is not possible.

Dates that fall on a Saturday, Sunday or public holiday will be postponed
to the next business day (Section 108 of the Tax Code).

(Further comments & information on this can be found in our information letter under item 5.)