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German VAT return filing change

  • EU VAT
  • 22 December 2016 | Richard Asquith

German VAT return filing change

Germany is proposing a range of measures (Bürokratieentlastungsgesetz II) to simplify the VAT compliance burden on small companies. These include:

  • The annual VAT return will be due on 31 July of the year following the reporting year. The current requirement is 31 May. The penalty for missing this deadline will be 0.25% of the taxable amount.
  • The threshold for issuing simplified VAT invoices is to be increased from €150 to €200
  • Goods delivered notes will only have to be retained by the customer until a full VAT invoice is received
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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.