What are the deadlines?
Here you will find the filing frequencies for your monthly and quarterly VAT returns, annual reports and any additional reporting documentation.
Please scroll to the right on each table to see the full year.
Monthly filing frequencies
Country | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec |
Germany | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 |
France | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 |
Sweden | 12 (Nov) | 12 (Dec) | 12 (Jan) | 12 (Feb) | 12 (Mar) | 12 (Apr) | 12 (May) | 12 (Jun) | 12 (Jul) | 12 (Aug) | 12 (Sep) | 12 (Oct) |
Austria | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 |
Italy | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 |
Belgium | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 |
Ireland | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 |
Latvia | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 |
Poland | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 |
Czech Republic | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 |
Netherlands | 31 | 28 | 31 | 30 | 31 | 30 | 31 | 31 | 30 | 31 | 30 | 31 |
IOSS | 31 | 28 | 31 | 30 | 31 | 30 | 31 | 31 | 30 | 31 | 30 | 31 |
Quarterly filing frequencies
Country | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec |
Denmark | 2 (Q4) | 3 (Q1) | 2 (Q2) | 2 (Q3) | ||||||||
UK | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 | 7 |
Germany | 10 (Q4) | 10 (Q1) | 10 (Q2) | 10 (Q3) | ||||||||
Finland | 12 (Q4) | 12 (Q1) | 12 (Q2) | 12 (Q3) | ||||||||
Sweden | 12 (Q4) | 12 (Q1) | 12 (Q2) | 12 (Q3) | ||||||||
Austria | 15 (Q4) | 15 (Q1) | 15 (Q2) | 15 (Q3) | ||||||||
Italy | 16 (Q4) | 16 (Q1) | 16 (Q2) | 16 (Q3) | ||||||||
Belgium | 19 (Q4) | 19 (Q1) | 19 (Q2) | 19 (Q3) | ||||||||
Spain | 20 (Q4) | 20 (Q1) | 20 (Q2) | 20 (Q3) | ||||||||
Ireland | 19 (Q4) | 19 (Q1) | 19 (Q2) | 19 (Q3) | ||||||||
Latvia | 20 (Q4) | 20 (Q1) | 20 (Q2) | 20 (Q3) | ||||||||
Netherlands | 28 (Q4) | 31 (Q1) | 31 (Q2) | 30 (Q3) | ||||||||
Switzerland | 28 (Q4) | 31 (Q1) | 31 (Q2) | 30 (Q3) | ||||||||
OSS | 31(Q4) | 30(Q1) | 31(Q2) | 31(Q3) |
Annual reports and additional filing frequencies
Country | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec |
Germany (M & Q Filings) | 31 | |||||||||||
French ECSL | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 |
Latvia | 1 | |||||||||||
Austria | 30 | |||||||||||
Italy (M & Q Filings) | 28 | |||||||||||
Belgium (M & Q Filings) | 30 | |||||||||||
Spain | 30 | |||||||||||
Netherlands (A) | 28 | |||||||||||
UK Annual | 31 | 28 | 31 | 30 | 31 | 30 | 31 | 31 | 30 | 31 | 30 | 31 |
Ireland (4 monthly) | 19 (Sep-Dec) | 19 (Jan-Apr) | 19 (May-Aug) | |||||||||
Ireland (Bi-annual) | 19 (Jul-Dec) | 19 (Jan-Jun) | ||||||||||
Latvia (Bi-annual) | 20 (Jul-Dec) | 20 (Jan-Jun) |