Dauerfristverlängerung 2027: Antrag bis 10. Februar und Sondervorauszahlung

If you file VAT returns every month, you only have until the 10th of the following month. A permanent extension gives you one extra month. Prepare your application for 2027 now, because for monthly filers it comes with a special prepayment due by 10 February.

What is the permanent extension?

As a rule, you must file the VAT return and pay the tax by the 10th day after the end of the filing period (Section 18 (1) UStG). On application, the tax office extends this deadline by one month (Section 46 UStDV). The extension applies to both filing and payment. 10 February becomes 10 March, 10 March becomes 10 April, and so on.

The benefit is clear: more time for bookings and receipt reconciliation, and you pay the tax a month later. That is a real buffer when receipts arrive late or your accountant needs the month-end close first.

Who can apply?

Any entrepreneur who must file advance returns can apply, whether monthly or quarterly. There is no minimum turnover. Small businesses under Section 19 UStG that do not charge VAT and do not file returns do not need it.

The special prepayment: 1/11 of last year's tax

Monthly filers must make a special prepayment for the extension (Section 47 UStDV). It equals one eleventh of the sum of last year's advance payments. It acts as security for the tax office, because tax now arrives one month later.

Example: In 2026 you paid a total of 22,000 euros in VAT advance payments. The special prepayment for 2027 is 22,000 divided by 11, so 2,000 euros.

• Due: by 10 February of the year the extension should apply to.
• Filing: you report the special prepayment electronically via ELSTER, usually together with the application.
• Offset: the tax office credits it against the advance payment for the last filing period of the year, usually the December return. You do not get it back on top; it is offset without interest.

Quarterly filers: no special prepayment

If you only file quarterly, the special prepayment does not apply. Deadlines move to 10 May, 10 August, 10 November and 10 February. The application almost always pays off because it costs you nothing.

How and when to apply

You apply electronically via ELSTER (Section 48 UStDV). It must arrive no later than the regular filing date of the first return the extension should cover. For monthly filers who want it from January 2027, that is 10 February 2027. Quarterly filers starting in the first quarter have until 10 April.

The application is not retroactive. If you file later, the extension applies from the first period whose deadline you still meet.

How long does it apply?

The extension applies until you revoke it or the tax office withdraws it. You do not have to reapply every year. As a monthly filer, however, you recalculate and pay the special prepayment every year by 10 February and adjust it if your turnover changes significantly.

You normally do not need to wait for an approval notice. If no rejection arrives, the application is treated as approved.

Founders and new businesses

Without a prior year, you estimate the first year's VAT and take one eleventh of it. In the following year you reconcile with actual figures. Note that founders must file monthly returns in the founding year and the year after anyway (Section 18 (2) sentence 4 UStG).

Avoid typical mistakes

• Forgetting the application: without it, the 10-day deadline stays.
• Not paying the special prepayment: the tax office may revoke the extension, and late payment surcharges of one percent per started month apply (Section 240 AO).
• Forgetting the offset: enter the special prepayment in the December return, or you pay twice.
• Misjudging the due date: if the 10th falls on a weekend or public holiday, the next working day applies.

Is it worth it?

For most monthly filers, yes. You tie up some liquidity once, get it offset in December, and from then on have an extra month every period. With a fixed rhythm with your bookkeeping, you can prepare the return after the month-end close instead of under time pressure. With us, you can plan this in from the start: we deliver your figures on the agreed date.