VAT due dates in Europe

EU Overview of deadlines for VAT returns, ECSL Intrastat and other Indirect tax filings.

Managing VAT returns in multiple jurisdictions involves a high risk of penalties for late filing and late payment of your VAT obligations. The following overview provides a list of due dates for each Indirect Tax filing in Europe.

Marosa developed an automated workflow that incorporates deadlines applicable to your business to your daily calendar, with reminders about each return outstanding. Contact us to know more about our automated workflow.

It is important that you double check the below deadlines with our team. There are exceptions that may apply to individual taxpayers so we recommend double checking with Marosa your actual deadlines in each country. We will be happy to incorporate your list of VAT returns to our automated workflow.

  • Austria

    • VAT return
      15th day of the second following month
    • ECSL return
      Last working day of the following month
    • Intrastat
      10th working day of the following month
    • Annual summary return
      Last day of June of the following year
    • Others
      Not applicable
    • Comments
      If the due date falls on a weekend or public holiday, the date is shifted to the next working day
  • Belgium

    • VAT return
      20th day of the following month
    • ES(P)L return
      20th day of the following month
    • Intrastat
      20th day on the month following the return period
    • Annual summary return
      Not applicable
    • Others
      Annual Sales Listings are due by the following 31 March
      Annual prepayment due by 22nd December
    • Comments
      If the due date falls on a weekend or public holiday, the date is shifted to the next working day.
      Holiday extensions apply
  • Bulgaria

    • VAT return
      14th day of the following month
    • ES(P)L return
      14th day of the following month
    • Intrastat
      14th day of the following month
    • Annual summary return
      Not applicable
    • Others
      Ledger returns are due together with the VAT return
    • Comments
      If the due date falls on a weekend or public holiday, the date is shifted to the next working day
  • Croatia

    • VAT return
      20th day of the following month
    • ES(P)L return
      20th day of the following month
    • Intrastat
      15th day of the following month
    • Annual summary return
      Not applicable
    • Others
      Not applicable
    • Comments
      If the Intrastat due date falls on a non-working day, the deadline is the next working day
  • Cyprus

    • VAT return
      10th day of the second following month
    • ES(P)L return
      15th day of the following month
    • Intrastat
      10th day of the following month
    • Annual summary return
      Not applicable
    • Others
      Not applicable
    • Comments
      If the due date falls on a weekend or public holiday, the date is shifted to the next working day
  • Czech Republic

    • VAT return
      25th day of the following month
    • ES(P)L return
      25th day of the following month
    • Intrastat
      Electronically: 12th working day of the following month
    • Annual summary return
      Not applicable
    • Others
      Ledger returns are due the 25th day of the following month
    • Comments
      If the due date falls on a weekend or public holiday, the date is shifted to the next working day
  • Denmark

    • VAT return
      Quarterly: Last day of the second following month
      Monthly: 25th day of the following month
    • ES(P)L return
      25th day of the following month
    • Intrastat
      10th working day of the following month
    • Annual summary return
      Not applicable
    • Others
      Not applicable
    • Comments
      If the due date falls on a weekend or bank holiday, the deadline will be the next working day
  • Estonia

    • VAT return
      20th day of the following month
    • ES(P)L return
      20th day of the following month
    • Intrastat
      14th day of the following month
    • Annual summary return
      Not applicable
    • Others
      Not applicable
    • Comments
      If the due date falls on a weekend or public holiday, the date is shifted to the next working day
  • Finland

    • VAT return
      The 12th day of the second following month
    • ES(P)L return
      20th day of the following month
    • Intrastat
      10th working day of the following month
    • Annual summary return
      Not applicable
    • Others
      Not applicable
    • Comments
      If the due date falls on a weekend or public holiday, the date is shifted to the next working day.
      Shorter deadlines for paper filing
  • France

    • VAT return
      19th day of the following month (established and non-EU companies may have different deadlines)
    • ES(P)L return
      DEB/DES returns are due the 10th working day of the following month
    • Intrastat
      DEB/DES returns are due the 10th working day of the following month
    • Annual summary return
      Not applicable
    • Others
      Not applicable
    • Comments
      If the due date falls on a sunday or public holiday, the date is shifted to the next working day.
      Saturdays are considered working days for DEB/DES purposes
  • Germany

    • VAT return
      10th day of the following month (one month extension may apply)
    • ES(P)L return
      25th day of the following month
    • Intrastat
      10th working day of the following month
    • Annual summary return
      31st May of the following year (different for established companies)
      31st July as from 2019 (2018 reporting period)
    • Others
      Dauerfristverlangerung due together with last VAT return of the year
    • Comments
      If the due date falls on a weekend or public holiday, the date is shifted to the next working day.
      There are changes planned on the Annual VAT return due date for 2018
  • Greece

    • VAT return
      Last working day of the following month.
    • ES(P)L return
      26th day of the following month
    • Intrastat
      Last working day of the following month
    • Annual summary return
      Not applicable
    • Others
      Annual sales and purchases listing is due by the end of February of the following year.
      Extensions may apply.
    • Comments
      VAT payments can be made in two instalments, in which case two different due dates apply
  • Hungary

    • VAT return
      20th day of the following month
    • ES(P)L return
      20th day of the following month
    • Intrastat
      15th day of the following month
    • Annual summary return
      15th February of the following year
    • Others
      Real-time reporting applies in Hungary
      EKAER returns are due by the 20th of the following month
      Invoice systems must be reported yearly
    • Comments
      For Intrastat if the 15th day of the month is a non-working day, the deadline is the first working day after that day
  • Iceland

    • VAT return
      5th day of the second following month
    • ES(P)L return
      Not applicable
    • Intrastat
      Not applicable
    • Annual summary return
      Not applicable
    • Others
      Not applicable
    • Comments
      If the due date falls on a weekend or public holiday, the date is shifted to the next working day
  • Ireland

    • VAT return
      19th day of the following month
    • ES(P)L return
      19th day of the following month
    • Intrastat
      19th day of the following month
    • Annual summary return
      Annual Return of Trading Details is due by the 19th of January of the following year
    • Others
      Not applicable
    • Comments
      If the due date falls on a weekend or public holiday, the date is shifted to the next working day
  • Italy

    • VAT return
      Payments:
      Monthly: 16th day of the following month
      Quarterly: 16th day of the second following month
      Quarterly filing:
      Last day of second month following the quarter.
    • ES(P)L return
      25th day of the following month (merged with Intrastat)
    • Intrastat
      25th day of the following month (merged with ESPL)
    • Annual summary return
      30th April of the following year
    • Others
      Spesometro:
      2017 - First semester 25/09/2017. Second semester 28/02/2018.
      2018 - together with VAT returns
      Annual Prepayment is due by 27th of December
    • Comments
      If the due date falls on a weekend or public holiday, the date is shifted to the next working day.
      There are changes to the Spesometro expected in 2018
  • Latvia

    • VAT return
      20th day of the following month
    • ES(P)L return
      20th day of the following month
    • Intrastat
      10th day of the following month
    • Annual summary return
      Prior to 1 May of the following year
    • Others
      Ledger returns are due by the 20th of the following month.
    • Comments
      If the due date falls on a weekend or public holiday, the date is shifted to the next working day
  • Lithuania

    • VAT return
      25th day of the following month
    • ES(P)L return
      25th day of the following month
    • Intrastat
      10th working day of the following month
    • Annual summary return
      1st of October of the following year
    • Others
      Ledger returns are due by the 20th day of the following month
    • Comments
      If the due date falls on a weekend or public holiday, the date is shifted to the next working day
  • Luxembourg

    • VAT return
      15th day of the following month (one month extension applies)
    • ES(P)L return
      25th day of the following month
    • Intrastat
      16th working day of the following month
    • Annual summary return
      1 May of the following year
    • Others
      Not applicable
    • Comments
      If the due date falls on a weekend or public holiday, the date is moved to the previous working day
  • Malta

    • VAT return
      15th day of the second following month
    • ES(P)L return
      15th of the following month
    • Intrastat
      10th working day of the following month
    • Annual summary return
      Not applicable
    • Others
      Not applicable
    • Comments
      If the due date falls on a weekend or public holiday, the date is shifted to the next working day
  • Netherlands

    • VAT return
      Last working day of the following month (see comments)
    • ES(P)L return
      Last working day of the following month (see comments)
    • Intrastat
      10th working day of the following month
    • Annual summary return
      Not applicable
    • Others
      Not applicable
    • Comments
      If the due date falls on a weekend or public holiday, the date is shifted to the next working day.
      For non-established companies, VAT and ESL due date is the last working day of the second month
  • Norway

    • VAT return
      10th day of the second following month
    • ES(P)L return
      Not applicable
    • Intrastat
      Not applicable
    • Annual summary return
      Not applicable
    • Others
      Not applicable
    • Comments
      If the due date falls on a weekend or public holiday, the date is shifted to the next working day.
      Extensions: Due date for the third term return is extended to 31st August
  • Poland

    • VAT return
      25th day of the following month
    • ES(P)L return
      25th day of the following month (15th day if filed on paper)
    • Intrastat
      10th day of the following month
    • Annual summary return
      Not applicable
    • Others
      RCSL due if certain transactions are made
      SAF-T return is due by the 20th day of the following month
    • Comments
      If the due date falls on a weekend or public holiday, the date is shifted to the next working day
  • Portugal

    • VAT return
      Monthly: 10th day of the second following month
      Quarterly: 15th day of the second following month
    • ES(P)L return
      20th day of the following month
    • Intrastat
      15th day of the following month
    • Annual summary return
      15th July of the following year
    • Others
      Annual sales and purchases listing due by 15th of July of the following month.
      SAF-T return is due by the 15th day of the following month
    • Comments
      If the due date falls on a weekend or public holiday, the date is shifted to the next working day.
      SAF-T is only required for established companies
  • Romania

    • VAT return
      25th day of the following month
    • ES(P)L return
      25th day of the following month
    • Intrastat
      15th day of the following month
    • Annual summary return
      Not applicable
    • Others
      Ledger returns due by 25th day of the following month
    • Comments
      If the due date falls on a weekend or public holiday, the date is shifted to the previous working day.
  • Slovakia

    • VAT return
      25th day of the following month
    • ES(P)L return
      25th day of the following month
    • Intrastat
      15th day of the following month
    • Annual summary return
      Not applicable
    • Others
      Not applicable
    • Comments
      If the due date falls on a weekend or public holiday, the date is shifted to the next working day.
  • Slovenia

    • VAT return
      Last working day of the following month.
      If ESPL required: VAT due date is the 20th of the following month
    • ES(P)L return
      20th day of the following month
    • Intrastat
      15th day of the following month
    • Annual summary return
      Not applicable
    • Others
      Not applicable
    • Comments
      If the due date falls on a weekend or public holiday, the date is shifted to the previous working day.
  • Spain

    • VAT return
      20th day of the following month
      Companies filing SII:
      30th day of the following month
    • ES(P)L return
      20th day of the following month
    • Intrastat
      12th day of the following month
    • Annual summary return
      30th January of the following year
      Companies filing SII: Not applicable
    • Others
      Annual sales and purchases listing due by 28th February of the following year
    • Comments
      If the due date falls on a weekend or public holiday, the date is shifted to the next working day.
      Extensions: December and Q4 VAT returns are due by 30th January
  • Sweden

    • VAT return
      Monthly: 26th day of the following month if turnover above 40M SEK. If below, due date is the 12th day of the second following month
      Quarterly: 12th day of the second following month
    • ES(P)L return
      Electronically: 25th day of the following month
      By paper: 20th day of the following month
    • Intrastat
      10th working day of the following month
    • Annual summary return
      Not applicable
    • Others
      Not applicable
    • Comments
      If the due date falls on a weekend or public holiday, the date is shifted to the next working day.
      Extensions: If due dates falls in January and August period, the extended date is the 17th day of the second month.
      December return is due
  • Switzerland

    • VAT return
      Last day of the second following month
    • ES(P)L return
      Not applicable
    • Intrastat
      Not applicable
    • Annual summary return
      Not applicable
    • Others
      Not applicable
    • Comments
      If the due date falls on a weekend or public holiday, the date is shifted to the next working day.
  • United Kingdom

    • VAT return
      Last day of the following month. If filed/paid electronically, 7th day of the second month
    • ES(P)L return
      21st day of the following month
    • Intrastat
      21st day of the following month
    • Annual summary return
      Not applicable
    • Others
      Reverse charge sales list due by the last working day of the following month
    • Comments
      If the due date falls on a weekend or public holiday, the date is shifted to the previous working day.

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