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Germany rules cheque payments of VAT may trigger late penalties

  • Dec 26, 2012 | Richard Asquith

Germany rules cheque payments of VAT may trigger late penalties

The German VAT authorities have issued a late payments warning on cheque payments.

German tax return settlements by cheque

The German VAT office has issued guidance on the deemed payment date for cheques submitted for the settlement of monthly VAT liabilities.  The authorities have warned German VAT registered businesses that they will not consider the VAT settlement as made for a minimum of three days following the receipt of a cheque.

German VAT returns and payments are required to be submitted by the 10th of the month following the end of the reporting period.  Therefore cheques (and returns) must be received by the authorities at least by the 7th of the month following the VAT period.

Failure to follow this guidance could result in late penalties.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara