Taxes
Tax Deadlines 2025: All Important Dates for Businesses & Freelancers
The year 2025 brings the usual calendar of tax obligations. Missing deadlines risks unnecessary late payment surcharges. All dates at a glance.
The year 2025 brings not only new laws for entrepreneurs, but also the usual calendar of tax obligations. Missing deadlines risks unnecessary late payment surcharges.
So you can keep your head clear for your business, we have compiled all important dates for VAT, income tax, and trade tax in this compact overview.
1. VAT Advance Return: The Monthly & Quarterly Dates
If you are required to file VAT advance returns, the dates generally fall on the 10th of the following month. If this day falls on a weekend or holiday, the deadline shifts to the next business day.
| Period | Regular Deadline 2025 | With Permanent Extension (+ 1 Month) |
|---|---|---|
| January | February 10 | March 10 |
| February | March 10 | April 10 |
| March / Q1 | April 10 | May 12 |
| April | May 12 | June 10 |
| May | June 10 | July 10 |
| June / Q2 | July 10 | August 11 |
| July | August 11 | September 10 |
| August | September 10 | October 10 |
| September / Q3 | October 10 | November 10 |
| October | November 10 | December 10 |
| November | December 10 | January 12, 2026 |
| December / Q4 | January 12, 2026 | February 10, 2026 |
Pro Tip: Apply for a permanent extension. This gives you 30 days more time for your accounting every month.
2. Advance Payments: Income and Trade Tax
These dates are fixed and occur every quarter. Mark these days bold in your calendar, as larger sums are often due here:
| Quarter | Date 2025 |
|---|---|
| 1st Quarter | March 10, 2025 |
| 2nd Quarter | June 10, 2025 |
| 3rd Quarter | September 10, 2025 |
| 4th Quarter | December 10, 2025 |
3. The Grace Period: Three Days Buffer?
The tax office grants a payment grace period of three days for bank transfer.
Attention: This applies only to payment by bank transfer, not to submission of the tax return itself. For cash payment or check payment, there is no grace period.
The safest is the direct debit procedure (SEPA mandate) for the tax office - this way the money is collected punctually and you don't have to think about anything.
4. Annual Tax Return 2024 (Submission in 2025)
For the submission of the 2024 tax return, the following deadlines apply in the year 2025:
| Situation | Submission Deadline |
|---|---|
| Non-advised taxpayers (DIY) | July 31, 2025 |
| Advised taxpayers (via tax advisor) | April 30, 2026 |
5. How to Never Miss a Deadline Again in 2025
The problem is usually not the will, but the paper chaos. Anyone who only sorts their receipts on the 9th of the month gets stressed.
The Solution: Automated accounting with Clever Invoice.
- Real-Time Overview: See at any time how much VAT you have already collected
- DATEV Export: Send your data monthly with one click to the tax advisor, so they can complete the advance return stress-free
- Deadline Check: Keep track of your outstanding items so that liquidity for advance payments is always secured
Checklist: Tax Deadlines 2025
| Tax Type | Interval | Deadline |
|---|---|---|
| VAT advance (monthly) | Monthly | 10th of following month |
| VAT advance (quarterly) | Quarterly | 10th after quarter end |
| Income tax advance | Quarterly | March 10/June/Sept./Dec. |
| Trade tax advance | Quarterly | Feb. 15/May/Aug./Nov. |
| Tax return (without advisor) | Annually | July 31 |
| Tax return (with advisor) | Annually | April 30 following year |
Conclusion: Organization Is Everything
Tax deadlines are predictable. Once you've digitized your system, you lose the fear of the 10th of the month. Use the year 2025 to automate your processes so that tax is only a background process.
Want to know your VAT burden for next month already now? With Clever Invoice you keep track of your finances in real-time! Try it free now.
Frequently asked questions
What happens if I miss a deadline?
For late tax payments, a late payment surcharge of 1% per started month is charged. For late tax returns, a late filing penalty of at least €25 per month is threatened.
Can I have deadlines extended?
For tax returns, you can request a justified extension from the tax office. For VAT advance, the permanent extension helps, which automatically gives you 30 days more time every month.
Is the permanent extension worthwhile?
Absolutely! It costs nothing (except a special advance payment of 1/11 of the previous year's VAT, which you get back at the end of the year) and gives you more breathing room for accounting every month.
What is the SEPA direct debit mandate?
With a SEPA direct debit mandate, you allow the tax office to automatically debit due taxes from your account. This way you never miss a payment deadline and avoid late payment surcharges.