VAT Filing Deadlines

Know exactly when your VAT returns are due across all 27 EU member states.

CountryFrequencyNext DeadlineDays LeftThresholdNotes
AustriaATMonthlyMay 15, 2026
62
€35,000
BelgiumBEQuarterlyApril 20, 2026
37
€25,000
BulgariaBGMonthlyApril 14, 2026
31
€25,565
CroatiaHRMonthlyApril 20, 2026
37
€39,817
CyprusCYQuarterlyApril 10, 2026
27
€15,600
Czech RepublicCZMonthlyApril 25, 2026
42
€40,322
DenmarkDKQuarterlyMay 30, 2026
77
€6,711
EstoniaEEMonthlyApril 20, 2026
37
€40,000
FinlandFIMonthlyApril 12, 2026
29
€15,00012th of 2nd month after period
FranceFRMonthlyApril 24, 2026
41
€36,800
GermanyDEMonthlyApril 10, 2026
27
€22,000Preliminary return monthly, annual return by July 31
GreeceGRMonthlyApril 30, 2026
47
€10,000
HungaryHUQuarterlyApril 20, 2026
37
€33,076
IrelandIEQuarterlyApril 19, 2026
36
€37,500Bi-monthly option for turnover >€3M
ItalyITQuarterlyApril 16, 2026
33
€0Monthly if turnover >€400K (services) or >€700K (goods)
LatviaLVMonthlyApril 20, 2026
37
€40,000
LithuaniaLTMonthlyApril 25, 2026
42
€45,000
LuxembourgLUQuarterlyApril 15, 2026
32
€35,000
MaltaMTQuarterlyApril 15, 2026
32
€20,000
NetherlandsNLQuarterlyApril 30, 2026
47
€0
PolandPLMonthlyApril 25, 2026
42
€46,655
PortugalPTMonthlyApril 10, 2026
27
€14,500Monthly or quarterly depending on turnover
RomaniaROMonthlyApril 25, 2026
42
€44,170
SlovakiaSKMonthlyApril 25, 2026
42
€49,790
SloveniaSIMonthlyApril 30, 2026
47
€50,000
SpainESQuarterlyApril 20, 2026
37
€0Monthly if turnover >€6M. Annual summary by Jan 30
SwedenSEMonthlyApril 26, 2026
43
€8,153Quarterly if turnover <SEK 40M

Showing 27 of 27 countries

Understanding VAT Filing Deadlines

What are VAT filing deadlines?

VAT filing deadlines are the dates by which businesses must submit their VAT returns and pay any VAT owed to the tax authority. Missing a deadline can result in penalties, interest charges, and compliance issues.

Monthly vs. quarterly filing

Most EU countries assign a filing frequency based on your annual turnover. Higher-turnover businesses typically file monthly, while smaller businesses file quarterly. Some countries allow you to choose, while others mandate the frequency.

OSS threshold

The EU One-Stop Shop (OSS) threshold is EUR 10,000 for all member states. If your cross-border B2C sales within the EU exceed this amount, you must register for OSS or register for VAT in each customer country individually.

Registration thresholds

Each country sets its own domestic VAT registration threshold. If your taxable turnover in a country exceeds this amount, you must register for VAT there. Some countries (Italy, Netherlands, Spain) have no threshold — registration is mandatory from the first taxable supply.

Disclaimer: These deadlines are for general reference only. Filing rules can vary based on your specific registration type, turnover level, and business circumstances. Always verify deadlines with your local tax authority or accountant before filing.

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