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What are the VAT filing deadlines for each EU country?

Last updated: 2026-08-05·Verified: 2026-08-05

Sources:EU VAT Filing
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📋 Direct Answer

EU VAT filing frequency depends on your annual turnover: monthly for high-volume sellers (>€2M in some countries), quarterly for most sellers, and annual for small sellers. Deadlines vary: Germany requires monthly/quarterly by 10th of following month; France by 24th; Netherlands by last day. Missing deadlines triggers automatic penalties from €50-10,000 per return.

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Requirements
Filing fees: €50-500/quarter per country; Late penalties: €50-10,000
Est. Total Cost
Monthly/Quarterly depending on country and turnover
Timeline

🌍 Market-Specific Details

DE

Standard rate: 19%. Registration threshold: €0 (no threshold for non-EU)

Key Thresholds

Standard Tax Rate19%
Registration Threshold€0 (no threshold for non-EU)

EU

Registration threshold: €10,000 cross-border sales

FR

Standard rate: 20%

Key Thresholds

Standard Tax Rate20%

NL

Standard rate: 21%. Registration threshold: €0

Key Thresholds

Standard Tax Rate21%
Registration Threshold€0

📝 Step-by-Step Guide

Total 3 steps·Est. 1-2 weeks research

Prerequisites

  • •List of EU countries you operate in
  • •Annual turnover estimates
  1. 1

    Research each country

    Compare filing frequency requirements: Germany (monthly/quarterly), France (monthly/quarterly), Netherlands (monthly)

  2. 2

    Assess your obligations

    Determine filing frequency based on your turnover in each country

  3. 3

    Build compliance calendar

    Create unified calendar tracking all country-specific deadlines and requirements

💰 Cost Breakdown

ItemCostFrequency
Germany — Monthly/Quarterly€100-300/quarter filing feeone-time
France — Monthly/Quarterly€100-250/quarter filing feeone-time
Netherlands — Quarterly€80-200/quarter filing feeone-time
Italy — Monthly/Quarterly€100-300/quarter filing feeone-time
Spain — Quarterly/Annual€80-200/quarter filing feeone-time
Poland — Monthly/Quarterly€60-150/quarter filing feeone-time
IOSS Filing (EU-wide)€50-150/monthmonthly
OSS Filing (EU-wide)€100-300/quarterone-time
Total Estimate$670 – $1850Varies by country
⚠️WARNING

Late filing penalties can accumulate quickly — France charges €15/day, potentially €500+ per month

🛡️ Prevention Steps

    ⚠️WARNING

    Annual VAT returns are separate from quarterly filings — missing the annual deadline triggers additional penalties

    🛡️ Prevention Steps

      ⚠️WARNING

      Electronic invoicing requirements are expanding — Italy, Poland, Germany all moving to mandatory e-invoicing

      🛡️ Prevention Steps

        Item by Item

        InfoGermany — Monthly/Quarterly
        €100-300/quarter filing feeDeadline: 10th of following month (monthly) or 10th of 2nd month after quarter (quarterly)
        1. 1Mandatory monthly filing if annual VAT > €1M (some states) or > €750K (others)
        2. 2Quarterly filing for smaller sellers (annual VAT < threshold)
        3. 3Annual VAT return (Umsatzsteuererklärung) due by July 31 of following year
        4. 4EC Sales List: monthly if sales > €50K, quarterly if < €50K
        5. 5Intrastat: monthly if dispatches > €500K/year
        InfoFrance — Monthly/Quarterly
        €100-250/quarter filing feeDeadline: 24th of following month
        1. 1Mandatory monthly if annual VAT > €4,000 (very low threshold)
        2. 2Most cross-border sellers end up filing monthly due to this threshold
        3. 3CA3 return due by 24th of month following reporting period
        4. 4EC Sales List: monthly
        5. 5Annual VAT recap due by April 30
        InfoNetherlands — Quarterly
        €80-200/quarter filing feeDeadline: last day of month following quarter
        1. 1Quarterly filing for most sellers (no mandatory monthly)
        2. 2Deadline: last day of month following the quarter (e.g., Q1 → April 30)
        3. 3Annual VAT return due by May 31 of following year
        4. 4ICP (Intra-Community) filing: quarterly
        5. 5Low late filing penalty: €50 per month of delay
        InfoItaly — Monthly/Quarterly
        €100-300/quarter filing feeDeadline: last day of 2nd month after period
        1. 1Monthly filing if annual revenue > €400K (electronic invoicing threshold)
        2. 2Quarterly for smaller sellers with 10% surcharge (liquidazione periodica)
        3. 3FatturaPA electronic invoicing mandatory for all B2B since 2019
        4. 4EC Sales List: monthly or quarterly based on volume
        5. 5Annual VAT return due by September 30
        InfoSpain — Quarterly/Annual
        €80-200/quarter filing feeDeadline: 20th of month after quarter
        1. 1Quarterly filing (modelo 303) for most sellers
        2. 2Deadline: 20th of month following quarter (e.g., Q1 → April 20)
        3. 3Annual declaration (modelo 390) due by January 30
        4. 4SII (Suministro Inmediato de Información) for large sellers >€6M
        5. 5EC Sales List: quarterly
        InfoPoland — Monthly/Quarterly
        €60-150/quarter filing feeDeadline: 25th of following month
        1. 1Monthly filing if annual VAT > €4M (PLN 18M)
        2. 2Quarterly filing for smaller sellers with JPK_V7 structure
        3. 3JPK_V7: mandatory structured VAT return (XML format)
        4. 4Deadline: 25th of month following reporting period
        5. 5EC Sales List: monthly
        If applicableIOSS Filing (EU-wide)
        €50-150/monthMonthly, due by end of following month
        1. 1IOSS returns are filed MONTHLY (not quarterly like standard VAT)
        2. 2Deadline: last day of month following the reporting period
        3. 3Filed through your EU tax intermediary
        4. 4Must report per-member-state VAT collected on sub-€150 B2C sales
        5. 5Payment due with filing — no extension allowed
        If applicableOSS Filing (EU-wide)
        €100-300/quarterQuarterly, due by end of month after quarter
        1. 1OSS (One-Stop Shop) covers domestic B2C VAT across all EU states
        2. 2Filed quarterly: Q1 → April 30, Q2 → July 31, Q3 → Oct 31, Q4 → Jan 31
        3. 3Filed in one EU member state (your OSS registration country)
        4. 4Annual OSS return due by June 30
        5. 5Separate from IOSS — IOSS = imports, OSS = intra-EU B2C

        Comparison

        FrequencyDeadlineLate Penalty
        GermanyMonthly or Quarterly10th of next month€50-10,000 per return
        FranceMostly Monthly24th of next month€15 per day of delay
        NetherlandsQuarterlyLast day of next month€50 per month
        ItalyMonthly or QuarterlyLast day of 2nd month after€100-1,000 per return
        SpainQuarterly20th of next month€200-10,000 per return
        PolandMonthly or Quarterly25th of next month€500-10,000 per return

        Common Mistakes

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        Seller Paths

        Single EU country sales

          💰 ⏱

          Multi-country EU sales via FBA

            💰 ⏱

            Sub-€150 cross-border B2C

              💰 ⏱

              Next Steps

              MediumIdentify which EU countries you have VAT registration in
              MediumCheck the filing frequency for each country based on your turnover
              MediumSet up a filing calendar with all deadlines
              MediumEnsure your intermediary is filing on time for each obligation

              Related Questions

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              Sources

              • • EU VAT Directive 2006/112/EC, Article 250
              • • BZSt: Filing Deadlines by Country
              • • European Commission: VAT e-Invoicing Rules

              Disclaimer: This page is for informational purposes only and does not constitute legal or tax advice. Consult a professional for your specific situation.