{"id":10670,"date":"2019-02-27T09:53:19","date_gmt":"2019-02-27T08:53:19","guid":{"rendered":"https:\/\/tunal-stb.de\/permanent-deadline-extension-for-advance-vat-payments-2019\/"},"modified":"2023-07-21T09:35:53","modified_gmt":"2023-07-21T07:35:53","slug":"permanent-deadline-extension-for-advance-vat-payments-2019","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/permanent-deadline-extension-for-advance-vat-payments-2019\/","title":{"rendered":"Permanent deadline extension for advance VAT payments 2019"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p><strong>Permanent extension<br \/>\n<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><strong> <\/strong><\/p>\n<\/div><\/div>[vc_separator][vc_single_image image=&#8221;5499&#8243; img_size=&#8221;full&#8221;][ultimate_heading main_heading=&#8221;Umsatzsteuer-Vorauszahlungen 2019&#8243; alignment=&#8221;left&#8221;][\/ultimate_heading][vc_separator css=&#8221;.vc_custom_1547462534290{margin-bottom: 20px !important;}&#8221;][ultimate_spacer height=&#8221;50&#8243;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>Business owners who submit their advance sales tax returns on a <strong>monthly<\/strong> basis can take advantage of the deadline extension for 2019 if they had already submitted a corresponding request for 2018 or are submitting this request for the first time by <strong>February 10, 2019<\/strong>.<\/p>\n<p>The advance return and advance VAT payment are then due for January on March 10, for February on April 10, and so on.<\/p>\n<p>The application shall be regularly submitted to the tax office by remote data transmission in accordance with an officially prescribed procedure.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>The extension of the deadline is conditional on a <strong>special advance payment<\/strong> equal to one eleventh of the total advance payments for 2018 being declared and paid by February 10, 2019.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>This special prepayment will be regularly credited against the December 2019 prepayment due on February 10, 2020.<\/p>\n<h2>Quarterly payer<\/h2>\n<p>do not need to make a special advance payment. For them, the extension of the deadline approved for one calendar year also continues to apply for the following calendar years (until revoked).<\/p>\n<p>An initial request for an extension of time in these cases must be submitted to the IRS by April 10, 2019.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><div class=\"g-cols wpb_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\" style=\"--columns-gap:3rem;\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><strong><em>(For further comments, information and examples, please refer to our <a href=\"https:\/\/adiuvat.eu\/newsletter\/\" target=\"_blank\" rel=\"noopener noreferrer\">information letter 02\/2019<\/a>).<\/em><\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\">[vc_masonry_media_grid grid_id=&#8221;vc_gid:1551253608046-ec88ef2b-e88c-6&#8243; include=&#8221;6226,6225,6224&#8243;][vc_message]\n<h2 class=\"widget-title\"><strong>A) Newsletter order<\/strong><\/h2>\n<p>Always be well informed, do not miss any news! With our newsletter service you will always receive current information about our office and this conveniently by e-mail (e.g. changed opening hours, etc.). Of course, you can easily unsubscribe from the newsletter at any time. At the end of each newsletter you will find a corresponding unsubscribe link. To do this, simply enter your e-mail address&#8230;<\/p>\n<div><\/div>\n<h2 class=\"widget-title\"><a href=\"https:\/\/adiuvat.eu\/newsletter\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>B) Subscribe to information letter<\/strong><\/a><\/h2>\n<div class=\"textwidget\">\n<p>Convenient by e-mail. To subscribe, simply enter your email address and you will be sent the latest version of our information letter.<br \/>\nYour advantage when registering: You will always receive this up to date at the beginning of each month.<\/p>\n<div><\/div>\n<h2 class=\"widget-title\"><strong>C) Subscribe to blog via email<\/strong><\/h2>\n<form id=\"subscribe-blog-blog_subscription-2\" accept-charset=\"utf-8\" action=\"#\" method=\"post\">\n<div id=\"subscribe-text\">\n<p>Enter your email address to subscribe to this blog and receive notifications of new posts via email.<\/p>\n<\/div>\n<\/form>\n<\/div>\n[\/vc_message][ultimate_spacer height=&#8221;50&#8243;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p style=\"text-align: center;\">Neumann &amp; Walczak &#8211; tax consulting company GmbH &#8211; Robert-Bosch-Strasse 1 &#8211; 59439 Holzwickede<\/p>\n<p style=\"text-align: center;\"><span class=\"Stil6\"><br \/>\n  <span class=\"Stil42\">Neumann &amp; Walczak Tax Consultants &#8211; Partnership &#8211; <\/span><br \/>\n<\/span>Robert-Bosch-Strasse 1 &#8211; 59439 Holzwickede<\/p>\n<hr>\n<p style=\"text-align: center;\">Website: www.neumann-walczak.de &#8211; E-mail: info@neumann-walczak.de<\/p>\n<p style=\"text-align: center;\"><span class=\"Stil39\">Phone: (0049) 02301 &#8211; 91 291 0 &#8211; Fax: (0049) 02301 &#8211; 91 291 21<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Permanent extension [vc_separator][vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Umsatzsteuer-Vorauszahlungen 2019\" alignment=\"left\"][\/ultimate_heading][vc_separator css=\".vc_custom_1547462534290{margin-bottom: 20px !important;}\"][ultimate_spacer height=\"50\"] Business owners who submit their advance sales tax returns on a monthly basis can take advantage of the deadline extension for 2019 if they had already submitted a corresponding request for 2018 or are submitting this request for the first time by February...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1104,1178,535],"tags":[1183,1188],"class_list":["post-10670","post","type-post","status-publish","format-standard","hentry","category-advance-sales-tax-payments","category-deadlines","category-information-letter","tag-flexitime-en","tag-transition-area"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10670","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=10670"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10670\/revisions"}],"predecessor-version":[{"id":10709,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/10670\/revisions\/10709"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=10670"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=10670"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=10670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}