Tax calendar for online sellers: deadlines 2026/2027

As an online seller in Germany you have five kinds of dates: the VAT return, the OSS return, prepayments of income tax, prepayments of trade tax and the annual returns. The VAT return is due the 10th after the period, the OSS return at the end of the month after the quarter (only if registered), income tax prepayments on 10 March, June, September and December, and trade tax on 15 February, May, August and November. Below you find every date from October 2026 into early 2028 with date and weekday.

Only VAT GPT sends all three returns itself. Of the tools we compare, according to the providers' own pages (checked 3 November 2026), only VAT GPT submits the OSS return itself to the BZSt, plus the VAT advance return and the annual VAT return via ELSTER to the tax office, calculated from your Amazon and eBay reports. You do not have to go into Mein ELSTER or the BZStOnline portal yourself. With the others, you upload the OSS file in the BZStOnline portal yourself, or a tax adviser or the provider's service files it for you. Sending needs Pro. OSS software compared

Last updated: 2 November 2026

In brief

VAT return: the 10th day after the period ends, filing and payment on the same day (section 18(1) UStG). If that day is a weekend or public holiday, the deadline ends on the next working day (section 108(3) AO).
Permanent extension (Dauerfristverlängerung): one month more, on application (section 46 UStDV). The table below shows the dates without the extension.
OSS return: by the end of the month after the quarter, filing and payment; only if you take part in the OSS.
Prepayments: income tax on 10 March, June, September, December (section 37(1) EStG); trade tax on 15 February, May, August, November (section 19(1) GewStG).
Annual returns: for 2025 with a tax adviser by 1 March 2027 (without an adviser it was 31 July 2026); for 2026 by 2 August 2027, with an adviser by 29 February 2028 (section 149(2) and (3) AO, section 108(3) AO).

How do you read the calendar?

Which rows apply to you depends on your situation:

VAT return period: If your VAT for the previous year was more than 9,000 euros you file monthly, otherwise quarterly. If it was no more than 2,000 euros the tax office may exempt you (section 18(2) UStG). If you had a refund balance of more than 9,000 euros in the previous year, you may choose monthly filing (section 18(2a) UStG). If you start a business, the expected tax for the year counts until 2026; from the 2027 tax period, by the wording of the law, you file monthly in the year you start and the following year (section 18(2) sentences 4 and 6 UStG).
Small business (Kleinunternehmer): If you use the small business scheme you generally do not file VAT returns (section 19(1) sentence 2 UStG).
OSS: You only file if you have registered for the One-Stop-Shop. Taking part is voluntary.
Prepayments: You pay them only if and as far as they have been set. Income tax prepayments are only set if they are at least 400 euros a calendar year and 100 euros per date (section 37(5) EStG), trade tax prepayments if they are at least 50 euros (section 19(5) GewStG).

What this means for you: Pick the rows that match your situation, and put only those dates in your calendar.

Calendar October 2026 to February 2028

Dates marked "instead of" have already been moved to the next working day. The VAT return dates apply without the permanent extension; with it, each date moves one month later. A complete table of both variants is in VAT return deadlines 2026 and 2027.

Date	What
Sat 31.10.2026	OSS return and payment for Q3 2026
Tue 10.11.2026	VAT return October 2026 (monthly)
Mon 16.11.2026 (instead of Sun 15.11.)	Trade tax prepayment
Thu 10.12.2026	VAT return November 2026 (monthly); income tax prepayment
Mon 11.01.2027 (instead of Sun 10.01.)	VAT return December 2026 (monthly) and Q4 2026 (quarterly)
Sun 31.01.2027	OSS return and payment for Q4 2026
Wed 10.02.2027	VAT return January 2027 (monthly)
Mon 15.02.2027	Trade tax prepayment
Mon 01.03.2027 (instead of Sun 28.02.)	Income tax, trade tax and VAT returns for 2025 if a tax adviser prepares them
Wed 10.03.2027	VAT return February 2027 (monthly); income tax prepayment
Mon 12.04.2027 (instead of Sat 10.04.)	VAT return March 2027 (monthly) and Q1 2027 (quarterly)
Fri 30.04.2027	OSS return and payment for Q1 2027
Mon 10.05.2027	VAT return April 2027 (monthly)
Tue 18.05.2027 (instead of Sat 15.05., Whit Monday 17.05.)	Trade tax prepayment
Thu 10.06.2027	VAT return May 2027 (monthly); income tax prepayment
Mon 12.07.2027 (instead of Sat 10.07.)	VAT return June 2027 (monthly) and Q2 2027 (quarterly)
Sat 31.07.2027	OSS return and payment for Q2 2027
Mon 02.08.2027 (instead of Sat 31.07.)	Annual returns for 2026 without tax adviser
Tue 10.08.2027	VAT return July 2027 (monthly)
Mon 16.08.2027 (instead of Sun 15.08.)	Trade tax prepayment
Fri 10.09.2027	VAT return August 2027 (monthly); income tax prepayment
Mon 11.10.2027 (instead of Sun 10.10.)	VAT return September 2027 (monthly) and Q3 2027 (quarterly)
Sun 31.10.2027	OSS return and payment for Q3 2027
Wed 10.11.2027	VAT return October 2027 (monthly)
Mon 15.11.2027	Trade tax prepayment
Fri 10.12.2027	VAT return November 2027 (monthly); income tax prepayment
Mon 10.01.2028	VAT return December 2027 (monthly) and Q4 2027 (quarterly)
Mon 31.01.2028	OSS return and payment for Q4 2027
Thu 10.02.2028	VAT return January 2028 (monthly)
Tue 15.02.2028	Trade tax prepayment
Tue 29.02.2028	Income tax, trade tax and VAT returns for 2026 if a tax adviser prepares them

What this means for you: Use the table as your calendar and note that a deadline that falls on a weekend moves to the next working day.

What moves to a working day and what does not?

VAT return, prepayments and annual returns at the tax office. If the end of a deadline falls on a Saturday, Sunday or public holiday, it ends at the end of the next working day (section 108(3) AO). The tax office of North Rhine-Westphalia also states in its tax calendar that a date falling on a weekend or holiday moves to the next working day. All moved dates in the table are calculated by this rule.

OSS return. The Federal Central Tax Office (BZSt) names the end of the month after the quarter as the date and says payment must have reached the federal treasury by then; it names no shift for weekends. So file and pay by the stated month end; if it falls on a weekend, plan for the last working day before. 31 January 2027 is a Sunday.

Trade tax prepayment. The municipality administers trade tax; section 108 AO applies to it as well (section 1(2) no. 3 AO). If the 15th falls on a weekend or public holiday, the deadline ends on the next working day. The dates in your notice are what counts.

Late payment. If you do not pay by the due date, a late payment surcharge of 1 percent arises for each month begun; for a delay of up to three days it is not charged, unless you pay in cash or by cheque (section 240(1) and (3) AO). Anyone who does not file a return, or not on time, may be hit with a late filing surcharge (section 152(1) AO).

What this means for you: Plan for the next working day when a date falls on a Saturday, Sunday or public holiday.

The annual returns at a glance

Tax returns for a calendar year are due seven months after the end of the calendar year at the latest (section 149(2) sentence 1 AO). For 2025 that is 31 July 2026; for 2026 it is 31 July 2027, a Saturday, so the deadline ends on Monday 2 August 2027. If a tax adviser prepares your income tax, trade tax or VAT return, the deadline ends on the last day of February of the second following year (section 149(3) nos. 1, 3 and 4 AO), unless the tax office asks for it earlier (section 149(4) AO). Details on VAT are in Annual VAT return 2025: deadline, on trade tax in Trade tax return.

What this means for you: File the annual returns for 2025 by 31 July 2026 and for 2026 by 2 August 2027, unless the tax office asks earlier.

Which articles help with which date?

VAT return: VAT return deadlines 2026 and 2027, Special prepayment and permanent extension, Applying for the permanent extension 2027
OSS: OSS return for online sellers
Trade tax: Trade tax for Amazon sellers
Income tax: Income tax for Amazon sellers

For closing a business, see Closing your business as an online seller: tax steps. For the income tax return, see Income tax return for Amazon and eBay sellers, VAT GPT. For letters about the OSS, see OSS letter from a foreign tax office or the BZSt: what to do.

What this means for you: Use the list to find the article that helps with each date.

Common mistakes

Treating the 10th as a fixed date. Moved because of a weekend, the deadline ends on the working day after.
Mixing up OSS and VAT return. The OSS return goes to the Federal Central Tax Office, the VAT return to the tax office, each with its own date.
Forgetting the trade tax prepayment. It has its own dates and comes in addition to income tax.
Assuming the permanent extension without applying. It applies only once the tax office has granted it.
Applying small business deadlines to everyone. If you use the small business scheme you generally do not file VAT returns.

What this means for you: Do not treat the 10th as a fixed date, and keep the OSS return and the VAT return apart.

How VAT GPT helps

VAT GPT works in three steps:

Upload: You upload your Amazon or eBay CSV, and VAT GPT sorts the sales rows into Germany and EU/OSS.
Check: You check and confirm the figures.
Send: With VAT GPT Pro you send the VAT return through ELSTER and the OSS return to the BZSt, and create the EÜR, trade tax return and income tax return.

There is Free, Go (30 days free with all Pro features) and Pro. Try for free now

Frequently asked questions

When is the VAT return due? At the latest on the 10th day after the end of the return period; the prepayment is due the same day (section 18(1) UStG).

When is the next OSS return due? For Q4 2026 by 31 January 2027 (BZSt). Only if you take part in the OSS.

When do I pay income tax prepayments? On 10 March, 10 June, 10 September and 10 December, as far as set (section 37(1) EStG).

When do I pay trade tax prepayments? On 15 February, 15 May, 15 August and 15 November, as far as set (section 19(1) GewStG).

When is the VAT return for 2025 due? On 31 July 2026; with a tax adviser on 1 March 2027.

What if the date falls on a weekend? At the tax office and for the municipality's trade tax the deadline ends on the next working day (section 108(3) AO, section 1(2) no. 3 AO).