© 2016 Deutscher Bundestag WD 4 - 3000 - 040/16 

 

Payment of value added tax (VAT) 
(EZPWD-Anfrage ) 

Sachstand 

Wissenschaftliche Dienste 



 
 
 

 

Die Wissenschaftlichen Dienste des Deutschen Bundestages unterstützen die Mitglieder des Deutschen Bundestages 
bei ihrer mandatsbezogenen Tätigkeit. Ihre Arbeiten geben nicht die Auffassung des Deutschen Bundestages, eines seiner
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Wissenschaftliche Dienste Sachstand 
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Payment of value added tax (VAT) 
(EZPWD-Anfrage ) 
 

Aktenzeichen: WD 4 - 3000 - 040/16 
Abschluss der Arbeit: 07.04.2016 
Fachbereich: WD 4: Haushalt und Finanzen 

 

  



 
 
 

 

 

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Inhaltsverzeichnis 

1. When do VAT taxpayers (suppliers) have to pay VAT in 
your country: before or after they receive payment for the 
goods they have delivered or services they have provided? 4 

2. If they pay after they receive payment, are there any 
conditions for that? 4 

3. What is the period for which VAT is to be calculated? 4 

4. When are VAT taxpayers obliged to submit their VAT 
return? 4 

 

  



 
 
 

 

 

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1. When do VAT taxpayers (suppliers) have to pay VAT in your country: before or after they 
receive payment for the goods they have delivered or services they have provided?  

As a rule, the VAT taxpayers in Germany have to pay VAT before they receive the payment for 
the goods they have delivered or services they have provided. However, there are some exceptions
 to this rule. Under certain circumstances, taxpayers in Germany are allowed to pay VAT after
 they receive the payment. For the conditions, see below (A2). 

2. If they pay after they receive payment, are there any conditions for that? 

The option to pay VAT after receiving payment is given to enterprises with a last years turnover 
of not more than 500,000 Euros. This option is also given to entrepreneurs who are not required 
to keep records or whose earnings are from self-employment. 

3. What is the period for which VAT is to be calculated? 

As a rule, the VAT is to be calculated at the end of each calendar quarter. Within 10 days after 
this period entrepreneurs are required to file an electronic provisional return that states their selfassessed
 tax liability for the elapsed quarter. This amount must then be 
remitted to the tax office as a prepayment. However, there are the following exceptions to this 
rule:  

1. Entrepreneurs with high tax burdens (more than 7,500 Euros) in the previous year must 

file provisional returns on a monthly basis. 

2. Entrepreneurs newly entering a commercial or professional activity must also file monthly 

provisional returns for the first two calendar years of business activity. 

3. Entrepreneurs that had a low tax burden (not more than 1,000 Euros) or that received a 

refund in the previous year may be exempted from submitting provisional returns. 

4. When are VAT taxpayers obliged to submit their VAT return? 

At the end of each calendar year, entrepreneurs are required to submit a VAT return that states 
their self-assessed tax liability for the elapsed calendar year. The VAT return is to be submitted 
within five month, i.e. until the 31th of May of the following year at the latest. 
If the taxation period is shorter, the VAT return is to be submitted within one month after the end 
of this period. This is the fact in the following cases: 

1. For entrepreneurs who perfom their professional or commercial activities, only during 

part of the calendar year, only this part is counted as the taxable period. This is the case if 

the entrepreneurial activity begins or ends during the year or if an insolvency procedure is 

opened during the year. 

2. Additionally, the tax office can define a shorter tax period if the tax payment seems to be 

at risk or if the entrepreneur agrees to that shorter period. 

3. For Entrepreneurs who are non-EU residents and who exclusively provide non-entrepreneurs
 based in the EU with telecommunication services, broadcasting and television services
 and who make use of the option to register in only one EU member state (One-Stop-

Shop-Rule) as well as for EU entrepreneurs which provide non-entrepreneurs with the 

named services (Mini-One-Stop-Shop-Rule), the taxation period is the calendar quarter of 



 
 
 

 

 

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the year. Regarding EU entrepreneurs, this procedure concerns not only entrepreneurs 

who exclusively provide the named services. 

 

 

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