Spread over the tax year, in addition to the filing deadlines, there are also many payment deadlines to be respected.
Advance VAT payments ("Umsatzsteuer-Voranmeldungen")
The current advance VAT payments are to be paid on the following dates:
Monthly submission: 10th of the following month
Quarterly submission: first 10th of the following quarter
Income tax prepayments ("Einkommensteuervorauszahlungen")
These are quarterly prepayments for your annual income tax payment.
10th of March
10th of June
10th of September
10th of December
These are set by the local tax office after you have submitted your first tax declaration. If you have not yet submitted any tax declarations, these deadlines for prepayments are not applicable to you.
Trade tax prepayments ("Gewerbesteuervorauszahlungen")
If you run a "Gewerbe" in Germany (a special "trade" business), these are quarterly advance payments for your annual business tax payment.
15th of February
15th of May
15th of August
15th of November
These are set by the local tax office after you have submitted your first tax declaration. If you have not yet submitted any tax declarations, these deadlines for prepayments are not applicable to you.
Deadline for the income tax declaration
If you are self-employed, you need to submit your income tax declaration of current year by the 31st of July of next year. For the tax declaration of the year 2020, the tax office has made an exception and prolonged the deadline until the 1st of November 2021.
If you are customer of "Kontist Tax Service" or if you work with a tax advisor, this deadline is 31 May 2022 for the tax declaration of 2020.
Avoid fees for delayed payments with the SEPA direct debit mandate
With the SEPA direct debit mandate, you authorize the tax office to collect payments from your account on the due date and instruct your credit institution to honor the direct debit. This SEPA mandate cannot be created by Kontist, and can only be done by you personally. It is very easy to do, if you follow these steps.