When do I have to submit the sales tax pre-registration?
February 2, 2022 | 35,00 EUR | answered by Felix Schönecker
Dear tax advisor,
I am Uwe Eichenlaub and I operate a small sole proprietorship in the field of garden and landscaping. In recent years, I have always submitted my advance VAT returns on time, but I have recently made some changes in my business and I am unsure when I now have to submit the advance VAT return.
So far, I have been submitting monthly advance VAT returns, as my turnover was below 100,000 euros in the previous year. However, my turnover has increased significantly this year and I am wondering if I now have to submit the advance VAT return quarterly or even annually.
I am concerned that I may make incorrect statements and therefore have problems with the tax office. Therefore, I would like to know from you what deadlines and regulations apply for the submission of the advance VAT return in my case. Are there any exceptions or special regulations that I should be aware of?
Thank you in advance for your support and advice.
Best regards,
Uwe Eichenlaub
Dear Mr. Eichenlaub,
Thank you for your inquiry regarding the submission of the preliminary VAT return in your sole proprietorship in the area of garden and landscaping. It is understandable that you may feel uncertain due to the changes in your business and want to ensure that you comply with all tax regulations correctly.
In general, the rule for submitting the preliminary VAT return is that entrepreneurs whose turnover was below 100,000 euros in the previous year must submit the preliminary VAT return monthly. However, if your turnover has significantly increased this year and is expected to exceed 100,000 euros, you may be eligible to submit the preliminary VAT return quarterly or even annually upon request to the tax office.
To determine whether you can submit the preliminary VAT return quarterly or annually in your case, you should carefully examine your turnover figures and make a forecast for the current year. If it is foreseeable that your turnover will exceed the 100,000 euro threshold, you can apply to the tax office to change the submission deadline. The tax office will then assess whether you are allowed to submit the preliminary VAT return quarterly or annually.
It is important that you adhere to the deadlines for submitting the preliminary VAT return to avoid problems with the tax office. For quarterly submissions, the deadline is usually the 10th of the following month after the end of each quarter. For annual submissions, the deadline is the 31st of May of the following year.
In addition to the general regulations, there are also exceptions and special regulations that may apply depending on individual circumstances. Therefore, I recommend that you contact a tax advisor to discuss your specific situation and clarify any exceptions or special regulations.
I hope this information is helpful to you and I am available to answer any further questions you may have. Thank you for your trust and your inquiry.
Best regards,
Felix Schönecker
