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Submission of deferral requests for advanced payment of VAT with the advanced return
17. April 2020
In the Corona crisis, the tax authorities point out the possibility to submit deferral requests for advanced payments of VAT with the advanced VAT return. We have therefore compiled the relevant information for you.
If you pay your advanced VAT payments by direct debit
You must digitally submit your advanced VAT returns for February to the tax office by 14 April. Any resulting advanced VAT payments are generally payable by 14 April; however, these may be deferred until the end of 2020 at the latest as part of the measures taken during the Corona crisis.
If you prepare your accounting yourself
Please submit the deferral request at the same time as you submit your advanced VAT return. To do this, use the field for revoking the direct debit procedure for a single registration period in the registration forms. You will find this in line 73, entry „1“ at code number 26.
Through this, you avoid a debit before the deferral is granted.
A piece of advice from us
A deferral request does not constitute a tax exemption. It only postpones the payment of tax, it does not cancel it. You should only submit a deferral request if you currently have liquidity bottlenecks that cannot be solved.
Please contact us at short notice if you consider deferring the advanced VAT payments.