How often do I need to file VAT returns in the EU?
Last updated: 2026-08-02·Verified: 2026-08-02
📋 Direct Answer
EU VAT filing frequency depends on the country and your sales volume: (1) Most countries: quarterly returns, (2) Some countries: monthly returns if sales exceed threshold (Germany: >€750K/year), (3) OSS: always quarterly returns regardless of country, (4) Annual returns: some countries require an annual summary (e.g. Spain Modelo 390). File by the 25th of the month following the quarter end.
2
Requirements
N/A
Est. Total Cost
Quarterly/Monthly
Timeline
Item by Item
RequiredQuarterly Returns (Most Common)N/AQuarterly
- 1File by 25th of month after quarter end
- 2Covers January-March, April-June, July-September, October-December
- 3Submit via national tax authority portal
RequiredOSS Quarterly FilingN/AQuarterly
- 1OSS returns are always quarterly
- 2File via OSS portal in your registration country
- 3Due 25th of month after quarter end
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- • EU VAT Directive
- • Country-specific VAT return guides
Disclaimer: This page is for informational purposes only and does not constitute legal or tax advice. Consult a professional for your specific situation.