Missed the 10th-of-the-month deadline for your Umsatzsteuervoranmeldung? Here’s what the Finanzamt does next and how to limit the damage.
Last updated: June 2026
If you miss the deadline for your Umsatzsteuervoranmeldung (advance VAT return), the Finanzamt can impose a Verspätungszuschlag (late-filing surcharge) of up to 10% of the assessed VAT, capped at €25,000, and separately charge interest (Verzugszinsen or Säumniszuschläge) on any VAT paid late. These are assessed at the Finanzamt’s discretion based on how late you were and your compliance history.
If you regularly struggle to meet the standard deadline, you can apply for a Dauerfristverlängerung — a permanent one-month filing extension — which pushes your deadline back by a month in exchange for making a special advance payment (Sondervorauszahlung) based on your prior year’s VAT liability. This is a legitimate, commonly used tool rather than a penalty workaround, and many freelancers and small businesses use it as standard practice.
Not automatically — the Finanzamt has discretion, and first-time or minor delays are sometimes waived, especially with a reasonable explanation.
Yes, the underlying VAT liability is separate from any late-filing surcharge — you owe the VAT regardless of when you filed the return reporting it.
A permanent one-month filing extension available on request, in exchange for a Sondervorauszahlung. Many freelancers find it worthwhile if they consistently need the extra time.
Yes, you can file an Einspruch (formal objection) against the assessment if you believe the surcharge is unjustified or excessive.
Set calendar reminders for the 10th of each relevant month, or use our VAT deadline calendar to track upcoming Voranmeldung due dates.
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