Sales Tax, VAT & GST Compliance in Germany
We keep you compliant as you cross state lines and borders, before it becomes a problem. Delivered to HGB for German businesses, priced in EUR.
German VAT punishes foreign businesses hardest. There is no registration threshold if you are not established in Germany, the Umsatzsteuer-Voranmeldung is due monthly for most new registrants, and GoBD requires records that cannot be altered after the fact.
The advance VAT return goes through ELSTER by the 10th of the following month. A Dauerfristverlängerung buys one extra month but requires a special advance payment. New registrations are typically put on monthly filing for the first two years regardless of turnover.
The deadlines we track against your ledger.
| Obligation | Frequency | Due | Authority |
|---|---|---|---|
| Umsatzsteuer-Voranmeldung (VAT advance return)VAT-registered businesses; frequency depends on prior-year VAT | Monthly | 10th of the following month, or the 10th of the second following month with a Dauerfristverlängerung | ELSTER |
| Umsatzsteuererklärung (annual VAT return) | Annual | 31 July of the following year, extended when filed through a Steuerberater | Finanzamt |
| Körperschaftsteuererklärung (corporate income tax return)GmbH, UG and other corporations | Annual | 31 July of the following year; end of February of the second following year via a Steuerberater | Finanzamt |
Last reviewed against the source . These are the standard dates. Extensions through a registered agent, a non-calendar year end, and volume-based filing frequencies all shift them — confirm your own dates with Finanzamt. This is general information, not tax advice.
Sales Tax · VAT · GST deliverables
- US economic-nexus monitoring & multi-state filing
- UK / EU VAT return preparation
- Australian BAS & GST lodgement prep
- UAE VAT tracking & input-tax documentation
- Threshold alerts before you trigger liability
DATEV
Germany is the one market where the international stack does not carry over. DATEV is the interchange standard with your Steuerberater, and GoBD compliance requires unalterable, tamper-evident record keeping that most cloud ledgers do not provide out of the box.
A worked example, in your currency.
A Berlin GmbH selling software across the EU, 2,000 transactions a month, monthly VAT filing.
- In-house Buchhalter (fully loaded, per month)
- 5.400 €
- Salt bookkeeping + VAT compliance
- 1.950 €
- Monthly saving
- 3.450 €
Figures in EUR. Cross-border EU sales usually add OSS reporting on top of the domestic Umsatzsteuer-Voranmeldung.
The framework your Germany accounts are held to.
We prepare to HGB (German GAAP), with GoBD record-keeping rules. These are the bodies that set that framework and the authorities you file with — linked so you can verify the standard rather than take our word for it.
- Professional bodyIDWInstitut der WirtschaftsprüferGerman institute of public auditors; issues professional standards.
- Professional bodyBStBKBundessteuerberaterkammerFederal chamber of tax advisers (Steuerberater).
- RegulatorBZStBundeszentralamt für SteuernFederal tax office — VAT, withholding and registration.
- RegulatorELSTERThe electronic filing portal all German returns go through.
Listed for reference. Salt Accounting Group is not stating membership, registration or affiliation with any of these organisations. Where a filing must be lodged by a registered local agent, it is — your agent keeps the lodgement and the professional sign-off.
Sales Tax · VAT · GST in Germany
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Sales Tax, VAT & GST Compliance for Germany, simply handled.
Tell us where you trade and what shape the books are in. You get scope, price and a start date in writing within one business day — no obligation.