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Understanding German Tax Letters: Categories, Descriptions, and Required Actions

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German tax authorities issue various letters related to VAT compliance, payment obligations, and procedural updates. These letters can be broadly categorized into three subcategories: Payment-Related Letters, Filing and Compliance Notifications, and Administrative and Informational Letters. Below, we provide an overview of the key letter types under each category, their purpose, and the actions required.

 

1. Payment-Related Letters

These letters inform taxpayers about outstanding VAT obligations, penalties, and potential enforcement actions. Immediate attention is usually required.

Letter Type Description Required Action Action Category
DE - Type 1 - Ankündigung der Vollstreckung Reminder with penalties for unpaid VAT, warning of potential enforcement. Pay all listed amounts immediately, no later than one week from receipt. If already paid, provide payment confirmation. Make the payment
DE - Type 2 - Bescheid über einen Verspätungszuschlag Fine imposed for repeated late VAT filings. Pay the fine by the due date specified in the letter. Make the payment
DE - Type 5 - Mahnung Late payment reminder including penalties. Pay outstanding VAT and penalties within 7 days. If paid, send payment confirmation. Make the payment
DE - Type 9 - Mahnung mit Kontostand Notification of unpaid VAT, resulting in penalties. Pay the penalties within 7 days. If already paid, send confirmation. Make the payment
DE - Type 10 - Vollstreckungsankündigung Warning of enforced collection if VAT remains unpaid. Pay the due amount as soon as possible. If already paid, provide confirmation. Make the payment
DE - Type 23 - Zahlungsaufforderung Penalties applied due to late VAT payment, increasing the total owed. Pay the VAT and fines as specified. If paid, send confirmation. Make the payment

 

2. Filing and Compliance Notifications

These letters inform taxpayers about changes in VAT filing requirements or missing submissions.

Letter Type Description Required Action Action Category
DE - Type 3 - Änderung des Abgabezeitraums VAT filing frequency change based on revenue thresholds. Update Vatjar settings to monthly, quarterly, or yearly filings. Notification
DE - Type 18 - Erinnerung: Übermittlung der Umsatzsteuer-Voranmeldungen Reminder to submit VAT on time, no penalty yet. Ensure reports are generated and submitted. Check account settings if missing. Sending documents and/or explanation
DE - Type 26 - Anordnung einer Umsatzsteuer-Sonderprufung Notification of a special VAT audit. Submit required documentation before the deadline. Sending documents and/or explanation
DE - Type 33 - Umsatzsteuer-Voranmeldung konnte nicht verarbeitet werden VAT return flagged for review due to processing errors. Contact your account manager for support. Sending documents and/or explanation
DE - Type 35 - Erinnerung: Abgabe der Zusammenfassenden Meldung (ZM) EC sales list not submitted on time. Ensure automatic submission is enabled and update account settings if necessary. Sending documents and/or explanation
DE - Type 39 - Ihre Zusammenfassende Meldung enthält Fehler Errors detected in the EC sales list. Contact your account manager to correct the errors. Notification

 

3. Administrative and Informational Letters

These letters provide updates on VAT registrations, internal adjustments, or general tax office communications.

Letter Type Description Required Action Action Category
DE - Type 20 - Information concerning internal repostings Rebooking of overpayments to cover outstanding obligations. No action required unless disagreement. Contact tax authorities if needed. Notification
DE - Type 42 - Bescheinigung über die Erfassung als Steuerpflichtiger Confirmation of successful VAT registration. No action required. Notification
DE - Type 43 - Umsatzsteuerliche Erfassung Request for additional documents to complete VAT registration. Send tax residence certificate. Contact account manager if unsure. Document request
DE - Type 47 - Zuteilung einer Umsatzsteuernummer Notification of successfully issued VAT number. Forward letter to account manager for record-keeping. Notification
DE - Type 48 - Abmeldung Notification of VAT deregistration. No action required unless re-registering in the future. Notification

 

Conclusion

German tax letters serve different purposes, and responding appropriately ensures compliance and avoids penalties. Understanding the nature of each letter and taking the necessary actions in a timely manner can prevent unnecessary complications. Always check the details in the letter and, if in doubt, contact your account manager for guidance.

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