Summer Deadline Extensions for VAT Returns

As businesses navigate through the fiscal requirements of 2026, 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 2026.

Deadline Extension in Belgium Abolished

Following the Modernisation of the VAT Chain project, as from 1 May 2026 the VAT holiday regime is abolished.

Find here the official tax calendar in Belgium.

Deadline Extension in Denmark

In Denmark, the official deadline for June VAT return 2026 is extended to 17 August 2026, instead of July.

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 2026 VAT Return: Extended to 30 September 2026. Find here the corresponding submission deadlines.
• VAT Payment for Q2 2026: Deadline extended to 20 August 2026. 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 2026. 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 2026 VAT Returns: the deadline is extended to 21 September 2026.
• June, July and Q2 2026 VAT Payment (normal regime): deadline is extended to 25 September 2026.

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 2026 reporting period has been extended to 21 September 2026. Please note that this deadline extension is neither applicable to Quarterly filers of ESPL returns, nor for VAT returns in Spain. Take a look at the Spanish tax calendar for 2026.

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 2026, the deadline is extended for certain taxpayers to 17 August 2026, instead of the 12th.
• Businesses with a turnover greater than SEK 40 million: taxpayers that must submit VAT returns by the 26th of the following month, do 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.