BureauzillaWhat Is Dauerfristverlängerung and Should Freelancers Apply?
One-month UStVA shift, Sondervorauszahlung tradeoff, and when the extra buffer is worth it.
Once you file Umsatzsteuer-Voranmeldungen, the next forum question appears: Should I apply for Dauerfristverlängerung?
What it does
Dauerfristverlängerung moves your UStVA filing and payment deadline by roughly one month. January numbers due in February become due in March (exact calendar follows your Finanzamt / ELSTER guidance). Many freelancers use it so bank reconciliation and client late payers do not collide with the raw 10-day window.
The price
For monthly filers, the office typically wants a Sondervorauszahlung (often discussed as about 1/11 of the prior year's Zahllast, then credited across the year). You prepay cash to buy calendar slack. Quarterly filers follow the rules printed for their case; read the current form instructions, not a remembered blog from 2018.
Who benefits
- Solo operators who close books after month-end invoices finally pay
- Anyone who already missed a 10-day deadline once
- People coordinating with a Steuerberater on a monthly package
Who should skip
- Kleinunternehmer who do not file Voranmeldungen at all
- Freelancers whose Zahllast is tiny and whose books close on day 2
- Anyone who would treat the extra month as permission to ignore the calendar entirely
How to apply
File the Dauerfristverlängerung request through ELSTER for the relevant year, then calendar the new due dates. Keep the Bewilligung PDF with your tax vault. If you stop needing it, cancel cleanly so you do not assume a buffer you no longer have.