The permanent filing extension enables companies to postpone indefinitely their monthly/quarterly VAT return filing deadlines by one month.
In case of a monthly filing of VAT returns, please remember to calculate the new special VAT prepayment for 2016 (1/11 of the total VAT liability resulting from the VAT returns filed for the calendar year 2015) and to report it to the German tax authorities. This has to be done by using the same reporting function in ELSTERONLINE as the initial request for the permanent extension.
This year, the deadline for requesting a permanent filing extension and/or to report the amount of the special VAT prepayment is 10 February 2016.
For further details regarding permanent filing extensions in Germany, please feel free to contact me or my colleague Frank Gehring from PwC Germany on +49 211 981 27 71 or email@example.com.
Bildquelle: Jasmin Staab / pixelio.de