By the evening of the 28th of the following month
VAT taxpayers file the VAT return for the previous month's transactions electronically by the evening of the 28th of the following month and pay the declared tax within the same period. If the last day falls on a holiday the period extends to the next business day.
A special irregularity penalty applies to returns not filed on time, and a tax loss penalty plus late-payment interest/surcharge to unpaid tax. For our clients returns are filed at least two days before the deadline.
By the evening of the 26th of the following month
By the 26th of the following month (periodic return)
By the end of the following month
