Understanding Your VAT Return Filing Frequency in Germany

How Often You Must File VAT Returns — and When Your Frequency Can Change

When you register for VAT in Germany, the German tax authority (Finanzamt) assigns you a VAT return filing frequency. This determines how often you are required to submit your VAT returns.

Germany has clear rules around filing frequency, and almost all e-commerce sellers will experience a change after their first year.

This article explains how VAT filing frequencies work specifically in Germany, when they change, your options, and how hellotax assists you.

✅ What VAT Filing Frequencies Exist in Germany?

Germany has three possible filing frequencies:

1. Monthly VAT returns (Monatsmeldung)

2. Quarterly VAT returns (Vierteljahresmeldung)

3. Annual VAT return (Jahreserklärung) — required for all sellers in addition to monthly/quarterly filings

⚠️ Note: The annual VAT return is mandatory for every VAT-registered business in Germany and does not replace monthly or quarterly filings.

📅 What Filing Frequency Do Most Sellers Start With?

➡️ New VAT registrations in Germany are almost always assigned monthly filings.

This is standard across Germany because:

• New sellers must be monitored more closely

• The tax office wants more frequent reporting in the first year

• Many e-commerce sellers exceed the turnover thresholds for quarterly filings

If you are newly registered, expect monthly filings.

🔄 When Can Your Filing Frequency Change?

Germany uses a system called the "Voranmeldungszeitraum" (advance reporting period).
Changes are based on the amount of VAT you paid in the previous calendar year.

The rules for changes are:

📌 1. From Monthly → Quarterly

You may switch to quarterly filings if:

• Your VAT liability in the previous year was between €2,000 and €9,000

If the Finanzamt reviews your account and sees that your VAT due falls in this range, they may automatically switch you to quarterly filings for the next year.

📌 2. Exemption from Monthly/Quarterly Filings (Rare)

You may be exempt from monthly or quarterly filings only if:

• Your VAT liability in the previous year was below €2,000

This is uncommon for e-commerce sellers.

📌 3. Remaining Monthly

You must continue monthly filings if:

• Your VAT liability in the previous year was above €9,000

• You are in your first year of VAT registration

• You have a history of late filings or compliance issues

📌 3. 2021 - 2026 Exception for New Registrations

Between 2021 and 2026, a special rule applies to new VAT registrations regarding filing frequency. During this period, tax authorities determine the filing frequency based on estimated sales and VAT amounts.

VAT Filing Frequencies

Annual VAT Return

An annual VAT return is mandatory for all sellers, regardless of whether they file monthly or quarterly during the year.
In some cases, sellers may file only annually.

Filing Frequency Based on VAT Amounts Paid (Previous Year)

• Below €2,000 → Annual filing

• Between €2,000 and €9,000 → Quarterly filing

• Above €9,000 → Monthly filing

Optional Change from Quarterly to Monthly

A seller may voluntarily switch from quarterly to monthly filing if the VAT payable in the previous year exceeded €9,000.

In this case:

• The first monthly return must be submitted by 10 February of the current year (for January).

• Once selected, the filing frequency cannot be changed during the year.

📝 How Will You Know If Your Filing Frequency Changes?

The German tax office will send you a letter confirming:

• Your new filing frequency

• The date it takes effect

• Any new obligations

👉 If you receive such a letter, forward it to your hellotax Account Manager immediately.

🧭 What Are Your Options?

✔ Continue with your assigned frequency

This is required unless the Finanzamt approves a change.

✔ Request a change (in some cases)

Some offices may accept a request to move from monthly → quarterly if the legal criteria are met.

✔ Stay monthly on purpose

Some sellers prefer to remain monthly because:

• It allows faster VAT refunds

• It gives better control over ongoing compliance

• It keeps reporting closer to real-time

Your Account Manager can advise whether this is beneficial.