VAT Filing Deadlines

CountryFrequencyNext DeadlineDays LeftThresholdNotes
AustriaATMonthlyJune 14, 2026
45
€35,000
BelgiumBEQuarterlyJuly 20, 2026
81
€25,000
BulgariaBGMonthlyMay 14, 2026
14
€25,565
CroatiaHRMonthlyMay 20, 2026
20
€39,817
CyprusCYQuarterlyJuly 10, 2026
71
€15,600
Czech RepublicCZMonthlyMay 25, 2026
25
€40,322
DenmarkDKQuarterlyAugust 29, 2026
121
€6,711
EstoniaEEMonthlyMay 20, 2026
20
€40,000
FinlandFIMonthlyMay 12, 2026
12
€15,00012th of 2nd month after period
FranceFRMonthlyMay 24, 2026
24
€36,800
GermanyDEMonthlyMay 10, 2026
10
€22,000Preliminary return monthly, annual return by July 31
GreeceGRMonthlyMay 30, 2026
30
€10,000
HungaryHUQuarterlyJuly 20, 2026
81
€33,076
IrelandIEQuarterlyJuly 19, 2026
80
€37,500Bi-monthly option for turnover >€3M
ItalyITQuarterlyJuly 16, 2026
77
€0Monthly if turnover >€400K (services) or >€700K (goods)
LatviaLVMonthlyMay 20, 2026
20
€40,000
LithuaniaLTMonthlyMay 25, 2026
25
€45,000
LuxembourgLUQuarterlyJuly 15, 2026
76
€35,000
MaltaMTQuarterlyJuly 15, 2026
76
€20,000
NetherlandsNLQuarterlyJuly 30, 2026
91
€0
PolandPLMonthlyMay 25, 2026
25
€46,655
PortugalPTMonthlyMay 10, 2026
10
€14,500Monthly or quarterly depending on turnover
RomaniaROMonthlyMay 25, 2026
25
€44,170
SlovakiaSKMonthlyMay 25, 2026
25
€49,790
SloveniaSIMonthlyMay 30, 2026
30
€50,000
SpainESQuarterlyJuly 20, 2026
81
€0Monthly if turnover >€6M. Annual summary by Jan 30
SwedenSEMonthlyMay 26, 2026
26
€8,153Quarterly if turnover <SEK 40M

Showing 27 of 27 countries

Understanding VAT Filing Deadlines

What are VAT filing deadlines?

VAT filing deadlines are the dates by which businesses must submit their VAT returns and pay any VAT owed to the tax authority. Missing a deadline can result in penalties, interest charges, and compliance issues.

Monthly vs. quarterly filing

Most EU countries assign a filing frequency based on your annual turnover. Higher-turnover businesses typically file monthly, while smaller businesses file quarterly. Some countries allow you to choose, while others mandate the frequency.

OSS threshold

The EU One-Stop Shop (OSS) threshold is EUR 10,000 for all member states. If your cross-border B2C sales within the EU exceed this amount, you must register for OSS or register for VAT in each customer country individually.

Registration thresholds

Each country sets its own domestic VAT registration threshold. If your taxable turnover in a country exceeds this amount, you must register for VAT there. Some countries (Italy, Netherlands, Spain) have no threshold — registration is mandatory from the first taxable supply.

Disclaimer: These deadlines are for general reference only. Filing rules can vary based on your specific registration type, turnover level, and business circumstances. Always verify deadlines with your local tax authority or accountant before filing.