11.1 VAT return period

As a general rule, the VAT returns have to be filed quarterly.

In case the taxable person applied for the simplified accounting method (so-called

Saldosteuersatzmethode), the VAT returns have to be filed half-yearly.

In case the taxable person is regularly in a credit position, an application can be submitted for the filing of monthly VAT returns. Currently, it is not possible to submit the VAT returns electronically.