Filing extension and special prepayment
Calculate the special prepayment for the German permanent filing extension and post it.
With the permanent filing extension (Dauerfristverlängerung), German monthly filers get one extra month for each UStVA. In return they pay a special prepayment (Sondervorauszahlung) of one eleventh of the VAT prepayments of the previous year. Open Taxes, then "Filing extension" (advanced navigation, Germany only).
Who can use this
- Owner
- Admin
- Accountant
- Anyone with the Tax return write permission (to post)
Steps
1. Choose the year
Choose the year you want the extension for.
2. Compute
BizCortex computes the prepayments of the previous year from the ledger. To use your own figure, enter it in "Prior year prepayments (optional)".
3. Read the result
Cards show whether the filing extension is active, the prepayments of the previous year (with the hint "from the ledger" or "entered manually") and the special prepayment.
4. Post the payment
Click "Post special prepayment". Enter the "Payment date", the "Amount" and the "Bank account (GL)". BizCortex posts the payment and stores the amount in the tax settings.
5. Apply for it
The application can be sent through ELSTER. It is created as a draft under Filings.
Good to know
- The prepayments of the previous year are the sum of box 83 without box 39. Negative totals count as zero.
- The special prepayment is deducted automatically in the December or fourth quarter UStVA.
- Switch on "Filing extension granted" in the tax settings, otherwise the result shows "Filing extension not enabled".
Related
- Tax settings
Filing extension, special prepayment, VIES default and OSS registration.
- How the UStVA is calculated
Which postings count, how accrual and cash basis differ, and how box 83 is formed.
- ELSTER: sending German tax returns
Create German tax returns as drafts, check them with ERiC and send them to the tax office through ELSTER.