Sales tax advance notification, advance notification period

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


In the year of foundation and in the following year, there is an obligation to submit monthly sales tax returns.
According to this, advance sales tax returns are to be submitted quarterly. Deviating from this, the following applies:
  • If the previous year's tax (the sales tax payable for the entire last calendar year) is more than 7,500 euros, the sales tax advance returns must be submitted monthly.
  • If the previous year's tax is no more than 1,000 euros, an exemption from submitting sales tax returns is possible upon request.
  • If there was a pre-tax surplus of more than 7,500 euros in the previous year, there is an option at the beginning of the calendar year: Instead of the quarter, the month can be selected as the pre-registration period. This decision applies for the entire calendar year. The right to vote is until February 10th. of the current year.
Section 18 of the Sales Tax Act

Related Links

  • ELSTER home page
  • Advance VAT return, submission deadline

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