2026 EU VAT & Compliance Calendar
Key dates for EU VAT filings, EPR deadlines, and customs changes in 2026.
January 2026
Q4 2025 VAT Return Due (Monthly Filers)
Monthly VAT filers must submit Q4 2025 return by this date.
Annual VAT Return Due (Some Countries)
Some EU countries require annual VAT returns by end of January.
February 2026
January VAT Return Due (Monthly Filers)
Monthly VAT filers must submit January return by this date.
March 2026
February VAT Return Due (Monthly Filers)
Monthly VAT filers must submit February return by this date.
April 2026
EU CBAM Quarterly Report Due
Quarterly CBAM report for Q1 2026 due for affected importers.
March VAT Return Due (Monthly Filers)
Monthly VAT filers must submit March return by this date.
July 2026
EU Low-Value Import Customs Duty Change
New €3 per item customs duty on low-value imports takes effect.
Q2 OSS Return Due
OSS quarterly return for Q2 2026 due.
October 2026
EU CBAM Quarterly Report Due (Q3)
Quarterly CBAM report for Q3 2026 due for affected importers.
Q3 OSS Return Due
OSS quarterly return for Q3 2026 due.
December 2026
Annual EPR Reporting Deadline (Germany)
Annual EPR reporting deadline for German packaging, WEEE, and batteries.
Annual EPR Reporting Deadline (France)
Annual EPR reporting deadline for French packaging and other EPR categories.
Related Guides
Primary Sources
- European Commission: VAT filing deadlines
- European Commission: CBAM implementation
- German Federal Environment Agency: EPR reporting
- French CITEO: EPR reporting