Summer Deadline Extensions for VAT Returns in 2025

As businesses navigate through the fiscal requirements of 2025, several countries have implemented summer deadline extensions for VAT compliance obligations. These adjustments provide additional time for businesses to comply with their tax obligations during the holiday season. Below is a detailed overview of the summer deadline extensions across various European countries for 2025.

Deadline Extension in Belgium

Belgium has extended the summer deadline for the submission of VAT and ESL returns. Please note that the extended deadlines do not apply for the corresponding VAT payments, or in case you are in a refund position; in these scenarios, you need to submit the returns by the usual deadlines.

• Q2 and June 2025: the deadline is extended to 8th August 2025.
• July 2025: the deadline is extended to 10th September 2025.

Find here the official tax calendar in Belgium.

Deadline Extension in Denmark

In Denmark, the official summer deadlines for VAT returns are the following ones:

• June 2025: The deadline is extended to 18th August 2025.

The deadline extension does not affect the submission of ESL returns. Find here the official calendar in Denmark.

Have a look at the VAT due dates in Europe overview.

Deadline Extension in Italy

Italy has provided the following extensions:

• Q2 2025 VAT Return: Extended to 30 September 2025. Find here the corresponding submission deadlines.
• VAT Payment for Q2 2025: Deadline extended to 20 August 2025. Find here the relevant deadlines for VAT payment.

Deadline Extension in Norway

In Norway, the VAT return deadlines due in August are extended to 31 August 2025. Please consider that this deadline extension does not apply to VOEC quarterly VAT return, which is due by 20th July. Have a look at the tax calendar in Norway.

Deadline Extension in Portugal

Portugal has announced the following extensions:

• June, July and Q2 2025 VAT Returns: the deadline is extended to 22th September 2025.
• June, July and Q2 2025 VAT Payment (normal regime): deadline is extended to 25th September 2025.

Have a look at the official tax calendars for submissions and payments in Portugal.

Deadline Extension in Spain

For Spain, the ESPL deadline for July 2025 reporting period has been extended to 22 September 2025. Please note that this deadline extension is neither applicable to Quarterly filers of ESPL returns, nor for VAT returns in Spain. Find here the Spanish tax calendar for 2025.

Deadline Extension in Sweden

Sweden has provided differentiated deadlines based on the size of the business:

• Businesses with a turnover of less than SEK 40 million: for the Q2 and June 2025, the deadline is extended for certain taxpayers to 17th August 2025, instead of the 12th.
• Businesses with a turnover greater than SEK 40 million: the June 2025 reporting period does not benefit from a summer deadline extension.

You may find additional information in the official website. In any case, you will be able to check the applicable deadline for submission in the official Submit VAT Return service.

These extensions aim to ease the administrative burden on businesses during the summer months, providing additional time to meet their VAT obligations. It is essential for businesses to stay informed about these changes to avoid any potential penalties and ensure compliance with local tax laws. For the most accurate and detailed information, always refer to the official tax authority websites and updates.