• Carsten Reineke

covid 19 - German VAT Relief



Currently the following relief measures for tax payers affected by the corvid 19 (corona) pandemic who have to file German VAT returns are in place:


  • Extension of time ("Stundung") to make outstanding VAT payments until 31 December 2020 upon application without interest.


  • Stay of enforcement of outstanding VAT payments until 31 December 2020 if the tax office is aware that the tax payers is effected, i.e. the tax office should in those case not seize e.g. bank accounts or other property of the tax payer because of unpaid taxes.


  • Refund of special VAT prepayment for extension of time to file VAT returns ("Sondervorauszahlung") upon application.


Links to the form (by state) here, starting from page 70: https://www.bstbk.de/downloads/FAQ-Katalog_zur_Corona-Krise.pdf



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