EU VAT Filing Deadlines 2026: Monthly, Quarterly and Annual Dates by Country
Updated 2026-08-17
EU VAT filing deadlines vary by member state. Most countries require monthly returns for large businesses (turnover above €4M-€6M depending on country) and quarterly returns for smaller sellers. Common quarterly deadlines: Germany — 10th of month after quarter-end; France — 19th of following month (monthly) or 24th of month after quarter (quarterly); Italy — 16th of month after period-end; Spain — 20th of month after period-end. The annual VAT return (recapitulative) deadlines range from January to July depending on the country. OSS and IOSS returns are due by end of the month following the reporting period. IOSS covers import consignments of intrinsic value not exceeding EUR 150.
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Primary sources
This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.
FAQ
What are the most common quarterly VAT return deadlines in the EU?+
The four largest EU markets for cross-border sellers: Germany — 10th of the month following quarter-end (Apr 10, Jul 10, Oct 10, Jan 10); France (quarterly regime) — 24th of the month after quarter-end; Italy — 16th of the month after quarter-end; Spain — 20th of the month after quarter-end. All dates refer to local business days; if the deadline falls on a weekend, it shifts to the next working day.
When is the annual VAT return due in EU countries?+
Annual VAT return deadlines differ: Germany — July 31 of the following year (with fiscal representative extension possible); France — next business day after May 1 (for calendar-year filers); Italy — April 30 of the following year; Spain — February 1-20 for summary and January 30 for annual recap; Netherlands — end of March following the tax year. OSS annual recapitulative statement is due January 31.
Do OSS and IOSS have different deadlines from national VAT?+
Yes. OSS returns (quarterly) are due by the end of the month following the quarter — so Q1 by April 30, Q2 by July 31, Q3 by October 31, Q4 by January 31. IOSS returns (monthly) are due by end of the following month. These are EU-wide deadlines and do not follow individual member state schedules.
What happens if I miss a VAT filing deadline?+
Late filing penalties vary by country. Germany: 10% of assessed VAT (minimum €25) per month late, capped at €25,000. France: 10% surcharge plus interest at 0.2% per month. Italy: 30% penalty on unpaid VAT (reduced to 3-15% if voluntarily corrected within 90 days). Spain: 5-20% surcharge depending on how late, plus interest. In all cases, repeated late filings can trigger audits and loss of simplified filing status.
When should I use OSS instead of registering for VAT in each EU country?+
The One Stop Shop (OSS) is designed for sellers making B2C cross-border supplies of goods and services to EU consumers without holding inventory in those countries. If you sell DTC from your home country or a single warehouse location to consumers across the EU, OSS lets you file one quarterly return in one member state instead of registering in every country where you have customers. OSS is beneficial when: (1) you do not hold stock in destination countries; (2) your total EU cross-border B2C sales are under €10,000 (below this, you can apply your home country's VAT rate); (3) you want to avoid the administrative burden of multiple VAT registrations. However, if you hold FBA inventory in Germany, France, etc., you MUST register for local VAT in those countries — OSS does not cover storage-triggered obligations. The Import One Stop Shop (IOSS) is a separate scheme for goods imported from outside the EU valued at €150 or less.
Continue checking
OSS Registration for Cross-Border Sellers: EU One-Stop Shop VAT Guide
The EU One-Stop Shop (OSS) lets sellers report and pay VAT on cross-border B2C sales within the EU through a single portal. The (commercial quote — verify with provider) distance-sales threshold determines eligibility.
IOSS Registration for Cross-Border Sellers: How It Works, Thresholds and Steps
The EU Import One-Stop Shop (IOSS) lets sellers declare and pay VAT on imported goods valued at €150 or less. Non-EU sellers must use an intermediary. Registration is via an EU member state's tax authority.
German VAT Registration for Cross-Border Sellers: Rates, Thresholds and Filing
Non-EU sellers storing goods in Germany or selling to German consumers must register for German VAT (Umsatzsteuer). Standard rate 19%, reduced rate 7%. LUCID packaging registration is separate.
French VAT (TVA) for Cross-Border Sellers: Registration, Rates and Filing
France's standard VAT rate is 20%. Non-EU sellers storing goods in France or selling to French consumers must register for French TVA. Filing is monthly via the impots.gouv.fr portal.