Upon request, your German advance VAT return is not due on the 10th of the following month,
but one month later. In order to compensate for the interest effect, you must make a special advance payment depending on the VAT payment burden of the previous year, which you can deduct again with the advance VAT return for December.
You can submit the application for a permanent extension via Finance > VAT > Permanent extension. The current annual forms for transmission with Elster are usually available at the end of January of the respective year.
The reference year (calendar year) is the one for which you are applying for an extension, not the one on which the values for the special advance payment are based. If you would like a little more time to file in 2026, apply for the 2026 calendar year based on the advance payments for 2025.
Enter the advance payment total for the last calendar year in the yellow mandatory field. If you enter a zero, only an application for a permanent extension (without special advance payment) will be submitted.
If you have submitted all VAT advance returns in the previous year via Scopevisio, you do not need to add anything manually; the Calculate from previous year link will enter the correct total.
The special advance payment amounts to 1/11 of the previous year's advance payment target and is therefore also called "one eleventh" for short. For example, the corresponding posting account 1781 in SKR03 is also called "Advance VAT payment 1/11".