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 usto find out 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 your actual deadlines with Marosa in each country. We will be happy to incorporate your list of VAT returns into our automated workflow.

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austria flag
Austria
VAT return:

15th day of the second following month

ES(P)L 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 if the return is submitted electronically. When submitted on paper, deadline is the last day of April 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:

Quarterly taxpayers - 5th day of the following month

Monthly taxpayers 20th day of the following month

‍

ES(P)L return:
20th day of the following month for monthly taxpayers & 25th day of the following month for quarterly taxpayers
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
Comments:
According to the latest update 2025 , if the due date falls on a weekend or public holiday, the date is not shifted to the next working day. Therefore, submissions and payments must be made the previous working date. Also, holiday deadline extension do not longer apply as of 2025.
bulgaria flag
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 flag
Croatia
VAT return:

20th day of the following month

ES(P)L return:
20th day of the following month
Intrastat:
20th 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 flag
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 flag
Denmark
VAT return:

Quarterly and bi-annual: First day of the third 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 flag
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 flag
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 Intrastat 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 July of the following year 28th February of the second following year - companies submitting the return with a recognised tax consultant.
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 for the Annual VAT return due date for 2020 to 2025 reporting periods.
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 flag
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:
There is no annual summary return in Hungary. Annual VAT returns are allowed as a sole frequency of filing for small taxpayers. The deadline for this return for SME is 25 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 flag
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 flag
Ireland
VAT return:

19th day of the following month, and 23rd when filed via ROS

ES(P)L return:
23rd day of the following month
Intrastat:
23rd day of the following month
Annual summary return:
Annual Return of Trading Details is due by the 23rd for ROS filers, and 19th for rest of the taxpayers, following the end of the taxable persons’ tax year. Usually, this return will be due on January.
Others:
Not applicable
Comments:
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:
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
latvia flag
Latvia
VAT return:

20th day of the following month. The VAT payment must by made by the 23rd 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 flag
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:
ES(P)L return:
25th day of the following month
Intrastat:
16th working day of the following month
Annual summary return:
Before 1 May of the following year. If only annual VAT return is due because of low turnover, deadline is before 1 March 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 flag
Malta
VAT return:

15th day of the second following month. If submitted online, there is an additional 7 days deadline extension for submisssion and VAT payment

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 flag
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 dates are the last working day of the second month
norway flag
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 (this is part of the SAF-T return)

ES(P)L return:
25th day of the following month
Intrastat:
10th day of the following month
Annual summary return:
Not applicable
Others:
SAF-T return is due with the VAT return by 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
Portugal
VAT return:

Monthly VAT returns

Submission due date: 20th of the second following month

Payment due date: 25th of the second following month

‍

Quarterly VAT returns

Submission due date: 20th of the second following month

Payment due date: 25th 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 8th day of the following month - before 2023, it was due by the 12th 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
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 30th 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
serbia flag
Serbia
VAT return:
ES(P)L return:
Intrastat:
Annual summary return:
Others:
Comments:
slovakia flag
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 flag
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 flag
Spain
VAT return:

20th day of the following monthCompanies 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 flag
Sweden
VAT return:

Monthly and annual: 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.
switzerland flag
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 flag
United Kingdom
VAT return:

Last day of the following month. If filed/paid electronically, 7th day of the second month

ES(P)L return:
Not applicable after 1 January 2021 due to Brexit. Only for NI transaction: the 14th day of the following month if submitted on paper, the 21th day of the following month if submitted electronically.
Intrastat:
Not applicable due to Brexit. Only for NI transaction: the 21th day of the following month if submitted electronically
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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