Explanation of VAT filing frequency (monthly, quarterly, or annual) based on the yearly VAT payment amount and the rules of the German tax authorities.
The frequency of VAT returns depends on the annual amount of VAT to be paid:
- Monthly: If the annual VAT payment exceeds €9,000.
- Quarterly: If the annual VAT payment is between €2,000 and €9,000.
- Annually: If the annual VAT payment is less than €2,000.
It is always mandatory to file at least one annual return. For monthly returns, there are 12 monthly filings plus the annual return, totaling 13 filings. For quarterly returns, there are 4 quarterly filings plus the annual return, totaling 5 filings.
Note: We are bound by the guidelines of the German tax authorities and cannot deviate from their rules.