2026 Germany Tax & Compliance Calendar
Key dates for German VAT (Umsatzsteuer), trade tax, EPR LUCID, and packaging law compliance in 2026.
January 2026
December 2025 VAT Return (UStVA) Due
Monthly Umsatzsteuer-Voranmeldung (UStVA) for December 2025 due via ELSTER.
February 2026
January 2026 VAT Return Due
Monthly UStVA for January 2026 due via ELSTER.
March 2026
February 2026 VAT Return Due
Monthly UStVA for February 2026 due via ELSTER.
April 2026
March 2026 VAT Return & Q1 2026 Due
Monthly UStVA for March 2026 due. Small businesses filing quarterly also submit Q1 return.
May 2026
2025 Annual VAT Return (UStVA Jahreserklärung)
Annual Umsatzsteuererklärung for 2025 due (with tax advisor extension: February 28, 2027).
2025 Income & Corporate Tax Return Deadline
Einkommensteuererklärung and Körperschaftsteuererklärung for 2025 due (extended to May 2027 with tax advisor).
June 2026
Trade Tax Return (Gewerbesteuererklärung) 2025 Due
Annual Gewerbesteuererklärung for 2025 due to the Finanzamt.
EPR LUCID Registration & Reporting Deadline
VerpackG: Annual packaging data report for 2025 to Zentrale Stelle (LUCID) due. Ensure dual system participation.
July 2026
June 2026 VAT Return Due
Monthly UStVA for June 2026 due via ELSTER.
October 2026
September 2026 VAT Return & Q3 Due
Monthly UStVA for September 2026 due. Quarterly filers submit Q3 return.
December 2026
ElectrONic Invoice (e-Rechnung) Mandate Starts
B2B e-invoicing mandate takes effect for new invoices under the Growth Opportunities Act (Wachstumschancengesetz).
Related Guides
Primary Sources
- https://www.elster.de
- https://www.bundesfinanzministerium.de
- https://lucid.verpackungsregister.org
- https://www.gesetze-im-internet.de/verpackg_2018/