Advance VAT return, submission deadline

Entrepreneurs are generally obliged to submit advance sales tax returns.
The advance notifications must be submitted electronically to the tax office.

Important notes

Documents required


Please note

The pre-registrations must be received by the tax office no later than the 10th day after the pre-registration period has expired. By this day, the calculated payment must have been received by the Hamburg tax office. Late payment automatically results in late payment surcharges.
If a reimbursement claim is calculated from the pre-registration, an account credit will be issued in the corresponding amount - if necessary after checking by the tax office.

Procedure & Fees



Legal notes

Legal basis

Section 18 of the Sales Tax Act

Downloads & Links

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