Advance VAT return, submission deadline

Entrepreneurs are generally obliged to submit advance sales tax returns.
The advance notifications must be submitted electronically to the tax office.


The pre-registrations must be received by the tax office no later than the 10th day after the pre-registration period has expired. By this day, the calculated payment must have been received by the Hamburg tax office. Late payment automatically results in late payment surcharges.
If a reimbursement claim is calculated from the pre-registration, an account credit will be issued in the corresponding amount - if necessary after checking by the tax office.
Section 18 of the Sales Tax Act

Related Links

  • ELSTER home page
  • Sales tax advance notification, advance notification period

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