Tax calendar

VAT filing calendar for all 27 EU countries

Filing period, deadline and e-invoicing status per country, from our country data. Use it as an overview; the exact deadline for your business depends on your turnover and registration.

Country	Standard VAT	Filing	Deadline	E-invoicing
🇦🇹Austria	20 %	monthly or quarterly, depending on turnover	15th day of the second month following the period (monthly if turnover > EUR 100,000, else quarterly); annual return 30 June following year via FinanzOnline	no national B2B mandate yet
🇧🇪Belgium	21 %	monthly or quarterly, depending on turnover	monthly 20th of following month; quarterly 25th of month following quarter	livePeppol
🇧🇬Bulgaria	20 %	monthly	14th of the month following the tax period (return + payment)	no national B2B mandate yet
🇭🇷Croatia	25 %	monthly or quarterly, depending on turnover	last day of month following tax period (from 1 Jan 2026; was 20th); ZP same; annual return by end of February	mandatory from 2026Fiskalizacija 2.0
🇨🇾Cyprus	19 %	monthly or quarterly, depending on turnover	10th day of the 2nd month following the VAT period end; VIES monthly by the 15th	no national B2B mandate yet
🇨🇿Czechia	21 %	monthly or quarterly, depending on turnover	25th of month following the tax period (monthly default; quarterly if prior-year turnover <= 10M CZK)	no national B2B mandate yet
🇩🇰Denmark	25 %	monthly or quarterly, depending on turnover	monthly: 25th of following month; quarterly & semi-annual: 1st of 3rd month after period; new businesses quarterly ~18 months	no national B2B mandate yet
🇪🇪Estonia	24 %	monthly	20th of month following the taxable period (return + KMD INF annex + VD/ESL, same day; payment also due 20th)	livePeppol
🇫🇮Finland	25.5 %	monthly or quarterly, depending on turnover	12th of the 2nd month after the period (annual filers: end of Feb)	no national B2B mandate yet
🇫🇷France	20 %	monthly or quarterly, depending on turnover	CA3 monthly/quarterly 15th-24th of following month; CA12 annual by ~5 May	mandatory from 2026PPF
🇩🇪Germany	19 %	monthly or quarterly, depending on turnover	10th day of month following period (monthly >€9k prior-yr VAT, quarterly €2k-9k, annual <€2k); +1 month with Dauerfristverlängerung	mandatory from 2027XRechnung
🇬🇷Greece	24 %	monthly or quarterly, depending on turnover	last working day of month following the VAT period	mandatory from 2026myDATA
🇭🇺Hungary	27 %	monthly or quarterly, depending on turnover	20th day of month following the period (monthly/quarterly/annual); payment same day	no national B2B mandate yet
🇮🇪Ireland	23 %	monthly or quarterly, depending on turnover	23rd of month following taxable period (via ROS); bi-monthly periods Jan/Mar/May/Jul/Sep/Nov; annual RTD + VIES (23rd)	mandatory from 2028Peppol
🇮🇹Italy	22 %	monthly or quarterly, depending on turnover	Monthly: pay 16th of following month; Quarterly: pay 16th of 2nd month after quarter. LIPE quarterly by last day of 2nd month after quarter. Annual IVA return by 30 April.	liveSdI
🇱🇻Latvia	21 %	monthly or quarterly, depending on turnover	20th of month following period (monthly default; quarterly if turnover <=EUR40k and no intra-EU)	mandatory from 2028Peppol
🇱🇹Lithuania	21 %	monthly or quarterly, depending on turnover	25th of month following the period (FR0600); i.SAF invoice register by the 20th	no national B2B mandate yet
🇱🇺Luxembourg	17 %	monthly or quarterly, depending on turnover	15th of month following period; annual return before 1 March (annual filers) or by 1 May (monthly/quarterly filers)	no national B2B mandate yet
🇲🇹Malta	18 %	quarterly	15th day of the 2nd month following the VAT period (default quarterly)	no national B2B mandate yet
🇳🇱Netherlands	21 %	monthly or quarterly, depending on turnover	last day of month following period (e.g. Q1 -> 30 Apr); filing+payment same date	no national B2B mandate yet
🇵🇱Poland	23 %	monthly or quarterly, depending on turnover	25th of month following period (JPK_V7M monthly; JPK_V7K quarterly, records part still monthly)	mandatory from 2026KSeF
🇵🇹Portugal	23 %	monthly or quarterly, depending on turnover	Quarterly default (turnover <=650k): 2026 deadlines 20 Feb/20 May/21 Sep/20 Nov; Monthly (>650k): ~20th of 2nd month after period; VAT paid by the 25th. SAF-T billing communicated by the 5th of the following month.	no national B2B mandate yet
🇷🇴Romania	21 %	monthly or quarterly, depending on turnover	25th of month following period (monthly or quarterly); same date for payment	livee-Factura
🇸🇰Slovakia	23 %	monthly or quarterly, depending on turnover	25th day of the month following the period (monthly default; quarterly if turnover < EUR 100,000). Kontrolný výkaz + Súhrnný výkaz filed on same 25th deadline. Payment also due 25th.	mandatory from 2027IS EFA
🇸🇮Slovenia	22 %	monthly or quarterly, depending on turnover	Return (DDV-O) and electronic VAT records by last working day of following month (by the 20th if an EC Sales List RP-O is filed for the period); RP-O monthly by the 20th	mandatory from 2028e-SLOG
🇪🇸Spain	21 %	monthly or quarterly, depending on turnover	Modelo 303 by 20th of month following period (quarterly default; monthly if turnover > EUR 6,010,121 or REDEME/SII/VAT-group, SII filers by the 30th); Q4 & annual Modelo 390 by 30 January; monthly via SII 4-day web-service ledger	mandatory from 2027Verifactu
🇸🇪Sweden	25 %	monthly or quarterly, depending on turnover	26th of following month (Dec 27th) only for monthly filers with turnover over SEK 40m; otherwise 12th of the 2nd month after the period (monthly and quarterly); annual filers: 12 May without EU trade, 26 Feb with EU trade	no national B2B mandate yet

This tool is for orientation only. Rates and rules change; confirm with official sources or your accountant before filing.

Frequently asked questions

Do I file monthly or quarterly?

Most countries set the period by turnover: larger businesses file monthly, smaller ones quarterly, some annually. Your registration letter or tax portal states your period.

What happens when the deadline falls on a weekend?

In most countries the deadline moves to the next working day, but not in all. Check the rule for your country or file a day early.

What does mandatory e-invoicing mean for me?

From the mandate date, B2B invoices in that country must be issued or received in a structured electronic format through the national system or a Peppol-style network. Support for these formats in Kontevia is planned; today it issues PDF invoices with a payment QR code.