VAT due dates in Europe

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 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.

• Austria

• • VAT return
    15th day of the second following month
  • ECSL return
    Last working day of the following month
  • Intrastat
    10^th 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
    20^th day of the following month
  • ES(P)L return
    20^th day of the following month
  • Intrastat
    20^th 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 22^nd 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
    14^th day of the following month
  • ES(P)L return
    14^th day of the following month
  • Intrastat
    14^th 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
    20^th day of the following month
  • ES(P)L return
    20^th day of the following month
  • Intrastat
    15^th 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
    10^th day of the second following month
  • ES(P)L return
    15^th day of the following month
  • Intrastat
    10^th 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
    25^th day of the following month
  • ES(P)L return
    25^th day of the following month
  • Intrastat
    Electronically: 12^th working day of the following month
  • Annual summary return
    Not applicable
  • Others
    Ledger returns are due the 25^th 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 and bi-annual: First day of the third following month
    Monthly: 25^th day of the following month
  • ES(P)L return
    25^th day of the following month
  • Intrastat
    10^th 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
    20^th day of the following month
  • ES(P)L return
    20^th day of the following month
  • Intrastat
    14^th 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 12^th day of the second following month
  • ES(P)L return
    20^th day of the following month
  • Intrastat
    10^th 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
    19^th day of the following month (established and non-EU companies may have different deadlines)
  • ES(P)L return
    DEB/DES returns are due the 10^th working day of the following month
  • Intrastat
    DEB/DES returns are due the 10^th 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
    10^th day of the following month (one month extension may apply)
  • ES(P)L return
    25^th day of the following month
  • Intrastat
    10^th working day of the following month
  • Annual summary return
    31^st July of the following year
    28^th 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 Check here the VAT news.

• Greece

• • VAT return
    Last working day of the following month
  • ES(P)L return
    26^th 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
    20^th day of the following month
  • ES(P)L return
    20^th day of the following month
  • Intrastat
    15^th 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 20^th of the following month
    Invoice systems must be reported yearly
  • Comments
    For Intrastat if the 15^th 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
    19^th day of the following month, and 23rd when filed via ROS
  • ES(P)L return
    23^rd day of the following month
  • Intrastat
    23^rd 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: 16^th day of the following month
    Quarterly: 16^th day of the second following month
    Quarterly filing:
    Last day of second month following the quarter.
  • ES(P)L return
    25^th day of the following month (merged with Intrastat)
  • Intrastat
    25^th day of the following month (merged with ESPL)
  • Annual summary return
    30^th April of the following year
  • Others
    Annual Prepayment is due by 27^th of December
  • Comments
    If the due date falls on a weekend or public holiday, the date is shifted to the next working day.

• Latvia

• • VAT return
    20^th day of the following month
  • ES(P)L return
    20^th day of the following month
  • Intrastat
    10^th day of the following month
  • Annual summary return
    Prior to 1 May of the following year
  • Others
    Ledger returns are due by the 20^th 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
    25^th day of the following month
  • ES(P)L return
    25^th day of the following month
  • Intrastat
    10^th working day of the following month
  • Annual summary return
    1^st of October of the following year
  • Others
    Ledger returns are due by the 20^th 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
    15^th day of the following month (one month extension applies). Annual VAT return must be submitted before 1 March of following year.
  • ES(P)L return
    25^th day of the following month
  • Intrastat
    16^th 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

• • VAT return
    15^th 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
    15^th of the following month
  • Intrastat
    10^th 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
    10^th 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

• • VAT return
    10^th 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 31^st August

• Poland

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

• • Monthly VAT returns

    Submission due date: 20^th of the second following month
    Payment due date: 25^th of the second following month

  • Quarterly VAT returns

    Submission due date: 20^th of the second following month
    Payment due date: 25^th of the second following month

  • ES(P)L return
    20^th day of the following month
  • Intrastat
    15^th day of the following month
  • Annual summary return
    15^th July of the following year
  • Others
    Annual sales and purchases listing due by 15^th of July of the following month.
    SAF-T return is due by the 8^th 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
    25^th day of the following month
  • ES(P)L return
    25^th day of the following month
  • Intrastat
    15^th day of the following month
  • Annual summary return
    Not applicable
  • Others
    Ledger returns due by 30^th 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.

• Slovakia

• • VAT return
    25^th day of the following month
  • ES(P)L return
    25^th day of the following month
  • Intrastat
    15^th 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 20^th of the following month
  • ES(P)L return
    20^th day of the following month
  • Intrastat
    15^th 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
    20^th day of the following month
    Companies filing SII: 30^th day of the following month
  • ES(P)L return
    20^th day of the following month
  • Intrastat
    12^th day of the following month
  • Annual summary return
    30^th January of the following year
    Companies filing SII: Not applicable
  • Others
    Annual sales and purchases listing due by 28^th 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 30^th January

• Sweden

• • VAT return
    Monthly and annual: 26^th day of the following month if turnover above 40M SEK. If below, due date is the 12^th day of the second following month
    Quarterly: 12^th day of the second following month.
  • ES(P)L return
    Electronically: 25^th day of the following month
    By paper: 20^th day of the following month
  • Intrastat
    10^th 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

• • 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, 7^th day of the second month
  • ES(P)L return
    Not applicable after 1 January 2021 due to Brexit. Only for NI transactions: 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 transactions: 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.