VAT calendar 2023

Businesses doing business abroad must respect various filling’s deadlines for VAT : VAT return, ESL, Intrastat, payment. If the deadline falls on a Saturday, Sunday, or holiday, it is generally extended to the following work day.

Failure to comply with VAT obligations may cause financial damage (administrative fines and/or late interest). The level of the penalty for noncompliance is determined on the basis of the local VAT Act, depends on the severity of the breach, as well as the period to which the data relate. Payment of the penalty or fine does not release you from the obligation to submit the data.

You will find below the VAT calendar 2023 for the main European countries.

VAT Calendar 2023

BELGIUM

Reporting period	Monthly VAT return	Quarterly VAT return	Monthly ESL	Quarterly ESL	Yearly listing	Intrastat
Dec 22 - Q4/22	20-Jan-23	20-Jan-23	20-Jan-23	20-Jan-23		20-Jan-23
Jan-22	20-Feb-23		20-Feb-23			20-Feb-23
Feb-23	20-Mar-23		20-Mar-23		31-Mar-23	20-Mar-23
Mar 23 - Q1/23	20-Apr-23	20-Apr-23	20-Apr-23	20-Apr-23		20-Apr-23
Apr-23	22-May-23		22-May-23			22-May-23
May-23	20-Jun-23		20-Jun-23			20-Jun-23
Jun 23 - Q2/23	20-Jul-23 (facilities 10-Aug-23)	20-Jul-23 (facilities 10-Aug-23)	20-Jul-23 (facilities 10-Aug-23)	20-Jul-23 (facilities 10-Aug-23)		20-Jul-23
Jul-23	21-Aug-23 (facilities 8-Sep-23)		21-Aug-23 (facilities 8-Sep-23)			21-Aug-23
Aug-23	20-Sep-23		20-Sep-23			20-Sep-23
Sep 23 - Q3/23	20-Oct-23	20-Oct-23	20-Oct-23	20-Oct-23		20-Oct-23
Oct-23	20-Nov-23		20-Nov-23			20-Nov-23
Nov-23	20-Dec-23		20-Dec-23			20-Dec-23
Dec 23 - Q4/23	22-Jan-24	22-Jan-24	22-Jan-24	22-Jan-24		22-Jan-24

CZECH REPUBLIC

Reporting period	Monthly VAT return	Quarterly VAT return	Monthly ESL	Quarterly ESL	Annual return	Intrastat
Dec 22 - Q4/22	25-Jan-23	25-Jan-23	25-Jan-23	N/A	N/A	17-Jan-23
Jan-22	27-Feb-23		27-Feb-23			16-Feb-23
Feb-23	27-Mar-23		27-Mar-23			16-Mar-23
Mar 23 - Q1/23	25-Apr-23	25-Apr-23	25-Apr-23			20-Apr-23
Apr-23	25-May-23		25-May-23			18-May-23
May-23	26-Jun-23		26-Jun-23			16-Jun-23
Jun 23 - Q2/23	25-Jul-23	25-Jul-23	25-Jul-23			20-Jul-23
Jul-23	25-Aug-23		25-Aug-23			18-Aug-23
Aug-23	25-Sep-23		25-Sep-23			18-Sep-23
Sep 23 - Q3/23	25-Oct-23	25-Oct-23	25-Oct-23			17-Oct-23
Oct-23	27-Nov-23		27-Nov-23			16-Nov-23
Nov-23	25-Dec-23		25-Dec-23			18-Dec-23
Dec 23 - Q4/23	25-Jan-24	25-Jan-24	25-Jan-24			17-Jan-24

DENMARK

Reporting period	Monthly VAT return	Quarterly VAT return	Half-yearly VAT return	Monthly ESL	Quarterly ESL	Intrastat -group 1	Intrastat -group 2
Dec 22 - Q4/22 - S2/22	25-Jan-23	1-Mar-23	1-Mar-23	25-Jan-23	25-Jan-23	14-Jan	23-Jan-23
Jan-22	27-Feb-23			27-Feb-23		14-Feb-23	24-Feb-23
Feb-23	27-Mar-23			27-Mar-23		14-Mar-23	23-Mar-23
Mar 23 - Q1/23	25-Apr-23	1-Jun-23		25-Apr-23	25-Apr-23	19-Apr-23	25-Apr-23
Apr-23	25-May-23			25-May-23		16-May-23	25-May-23
May-23	26-Jun-23			26-Jun-23		14-Jun-23	27-Jun-23
Jun 23 - Q2/23 - S1/23	25/07 (facilities 17/08)	1-Sep-23	1-Sep-23	25/07 (facilities 17/08)	25-Jul-23	14-Jul-23	27-Jul-23
Jul-23	25-Aug-23			25-Aug-23		15-Aug-23	25-Aug-23
Aug-23	25-Sep-23			25-Sep-23		14-Sep-23	26-Sep-23
Sep 23 - Q3/23	25-Oct-23	1-Dec-23		25-Oct-23	25-Oct-23	16-Oct-23	25-Oct-23
Oct-23	27-Nov-23			27-Nov-23		14-Nov-23	27-Nov-23
Nov-23	27-Dec-23			27-Dec-23		14-Dec-23	21-Dec-23
Dec 23 - Q4/23 - S2/23	25-Jan-24	1-Mar-24	1-Mar-24	25-Jan-24	25-Jan-24	15-Jan-23	25-Jan-24

Statistics Denmark operates with two deadlines for reporting to Intrastat: an earlier deadline for larger reporters (Group 1) and a later deadline for smaller reporters (Group 2). Companies whose trade changes level will automatically be reclassified as either Group 1 or Group 2 via an annual procedure conducted in February. It is not possible to request a change of group.

FRANCE

Reporting period	Monthly VAT return	Quarterly VAT return	Monthly ESL	Quarterly ESL	Annual VAT return	Intrastat
Dec 22 - Q4/22	19-Jan-23	19-Jan-23	12-Jan-23	N/A	NA	12-Jan-23
Jan-22	20-Feb-23		11-Feb-23			11-Feb-23
Feb-23	19-Mar-23		11-Mar-23			11-Mar-23
Mar 23 - Q1/23	19-Apr-23	19-Apr-23	13-Apr-23			13-Apr-23
Apr-23	22-May-23		13-May-23			13-May-23
May-23	19-Jun-23		12-Jun-23			12-Jun-23
Jun 23 - Q2/23	19-Jul-23	19-Jul-23	12-Jul-23			12-Jul-23
Jul-23	21-Aug-23		11-Aug-23			11-Aug-23
Aug-23	19-Sep-23		12-Sep-23			12-Sep-23
Sep 23 - Q3/23	19-Oct-23	19-Oct-23	12-Oct-23			12-Oct-23
Oct-23	20-Nov-23		14-Nov-23			14-Nov-23
Nov-23	19-Dec-23		12-Dec-23			12-Dec-23
Dec 23 - Q4/23	19-Jan-24	19-Jan-24	12-Jan-24			12-Jan-24

GERMANY

Reporting period	Monthly VAT return	Quarterly VAT return	Monthly ESL	Quarterly ESL	Annual VAT return	Intrastat
Dec 22 - Q4/22	10-Jan-23	10-Jan-23	25-Jan-23	25-Jan-23		13-Jan-23
Jan-22	10-Feb-23		27-Feb-23			14-Feb-23
Feb-23	10-Mar-23		27-Mar-23			14-Mar-23
Mar 23 - Q1/23	10-Apr-23	10-Apr-23	25-Apr-23	25-Apr-23		18-Apr-23
Apr-23	10-May-23		25-May-23			15-May-23
May-23	12-Jun-23		26-Jun-23			15-Jun-23
Jun 23 - Q2/23	10-Jul-23	10-Jul-23	25-Jul-23	25-Jul-23		14-Jul-23
Jul-23	10-Aug-23		25-Aug-23			14-Aug-23
Aug-23	11-Sep-23		25-Sep-23			14-Sep-23
Sep 23 - Q3/23	10-Oct-23	10-Oct-23	25-Oct-23	25-Oct-23	2-Oct-23	16-Oct-23
Oct-23	10-Nov-23		27-Nov-23			14-Nov-23
Nov-23	11-Dec-23		25-Dec-23			14-Dec-23
Dec 23 - Q4/23	10-Jan-24	10-Jan-24	25-Jan-24	25-Jan-24		15-Jan-24

HUNGARY

Reporting period	Monthly VAT return	Quarterly VAT return	Monthly ESL	Quarterly ESL	Annual return	Intrastat
Dec 22 - Q4/22	20-Jan-23	20-Jan-23	20-Jan-23	20-Jan-23	N/A	20-Jan-23
Jan-22	20-Feb-23		20-Feb-23			20-Feb-23
Feb-23	20-Mar-23		20-Mar-23			20-Mar-23
Mar 23 - Q1/23	20-Apr-23	20-Apr-23	20-Apr-23	20-Apr-23		20-Apr-23
Apr-23	22-May-23		22-May-23			22-May-23
May-23	20-Jun-23		20-Jun-23			20-Jun-23
Jun 23 - Q2/23	20-Jul-23	20-Jul-23	20-Jul-23	20-Jul-23		20-Jul-23
Jul-23	21-Aug-23		21-Aug-23			21-Aug-23
Aug-23	20-Sep-23		20-Sep-23			20-Sep-23
Sep 23 - Q3/23	20-Oct-23	20-Oct-23	20-Oct-23	20-Oct-23		20-Oct-23
Oct-23	20-Nov-23		20-Nov-23			20-Nov-23
Nov-23	20-Dec-23		20-Dec-23			20-Dec-23
Dec 23 - Q4/23	22-Jan-24	22-Jan-24	22-Jan-24	22-Jan-24		22-Jan-24

IRELAND

Reporting period	Monthly VAT return	Bi-monthly VAT return	Monthly ESL	Quarterly ESL	Annual VAT return (RTD)	Intrastat
Dec 22 - Q4/22	19-Jan-23	19-Jan-23	23-Jan-23	23-Jan-23	19-Jan-23	23-Jan-23
Jan-22	19-Feb-23		23-Feb-23			23-Feb-23
Feb-23	19-Mar-23	19-Mar-23	23-Mar-23			23-Mar-23
Mar 23 - Q1/23	19-Apr-23		23-Apr-23	23-Apr-23		23-Apr-23
Apr-23	19-May-23	19-May-23	23-May-23			23-May-23
May-23	19-Jun-23		23-Jun-23			23-Jun-23
Jun 23 - Q2/23	19-Jul-23	19-Jul-23	23-Jul-23	23-Jul-23		23-Jul-23
Jul-23	19-Aug-23		23-Aug-23			23-Aug-23
Aug-23	19-Sep-23	19-Sep-23	23-Sep-23			23-Sep-23
Sep 23 - Q3/23	19-Oct-23		23-Oct-23	23-Oct-23		23-Oct-23
Oct-23	19-Nov-23	19-Nov-23	23-Nov-23			23-Nov-23
Nov-23	19-Dec-23		23-Dec-23			23-Dec-23
Dec 23 - Q4/23	19-Jan-24	19-Jan-24	23-Jan-24	23-Jan-24		23-Jan-24

ITALY

Reporting period	Monthly VAT return	Quarterly VAT return	Monthly ESL	Quarterly ESL	Annual VAT return	Intrastat
Dec 22 - Q4/22	N/A	28-Feb-23	25-Jan-23	25-Jan-23	30-Apr-23	25-Jan-23
Jan-22			27-Feb-23			27-Feb-23
Feb-23			27-Mar-23			27-Mar-23
Mar 23 - Q1/23		30-May-23	25-Apr-23	25-Apr-23		25-Apr-23
Apr-23			25-May-23			25-May-23
May-23			26-Jun-23			26-Jun-23
Jun 23 - Q2/23		31-Aug-23	25-Jul-23	25-Jul-23		25-Jul-23
Jul-23			25-Aug-23			25-Aug-23
Aug-23			25-Sep-23			25-Sep-23
Sep 23 - Q3/23		30-Nov-23	25-Oct-23	25-Oct-23		25-Oct-23
Oct-23			27-Nov-23			27-Nov-23
Nov-23			25-Dec-23			25-Dec-23
Dec 23 - Q4/23		28-Feb-24	25-Jan-24	25-Jan-24		25-Jan-24

POLAND

Reporting period	Monthly VAT return (JPK_V7M)	Quarterly VAT return (JPK_V7K)	Monthly ESL	Quarterly ESL	Annual VAT return	Intrastat
Dec 22 - Q4/22	25-Jan-23	25-Jan-23	25-Jan-23	25-Jan-23	N/A	10-Jan-23
Jan-22	27-Feb-23		27-Feb-23			10-Feb-23
Feb-23	27-Mar-23		27-Mar-23			10-Mar-23
Mar 23 - Q1/23	25-Apr-23	25-Apr-23	25-Apr-23	25-Apr-23		10-Apr-23
Apr-23	25-May-23		25-May-23			10-May-23
May-23	26-Jun-23		26-Jun-23			12-Jun-23
Jun 23 - Q2/23	25-Jul-23	25-Jul-23	25-Jul-23	25-Jul-23		10-Jul-23
Jul-23	25-Aug-23		25-Aug-23			10-Aug-23
Aug-23	25-Sep-23		25-Sep-23			11-Sep-23
Sep 23 - Q3/23	25-Oct-23	25-Oct-23	25-Oct-23	25-Oct-23		10-Oct-23
Oct-23	27-Nov-23		27-Nov-23			10-Nov-23
Nov-23	27-Dec-23		27-Dec-23			11-Dec-23
Dec 23 - Q4/23	25-Jan-24	25-Jan-24	25-Jan-24	25-Jan-24		10-Jan-24

SPAIN

Reporting period	Monthly VAT return	Quarterly VAT return	Monthly ESL	Quarterly ESL	Annual VAT return	Intrastat
Dec 22 - Q4/22	30-Jan-23	30-Jan-23	30-Jan-23	30-Jan-23	30-Jan-23	12-Jan-23
Jan-22	28-Feb-23		20-Feb-23			13-Feb-23
Feb-23	30-Mar-23		20-Mar-23			13-Mar-23
Mar 23 - Q1/23	1-May-23	20-Apr-23	20-Apr-23	20-Apr-23		12-Apr-23
Apr-23	30-May-23		22-May-23			15-May-23
May-23	30-Jun-23		20-Jun-23			12-Jun-23
Jun 23 - Q2/23	31-Jul-23	20-Jul-23	20-Jul-23	20-Jul-23		12-Jul-23
Jul-23	30-Aug-23		20-Sep-23			14-Aug-23
Aug-23	2-Oct-23		20-Sep-23			12-Sep-23
Sep 23 - Q3/23	30-Oct-23	20-Oct-23	20-Oct-23	20-Oct-23		12-Oct-23
Oct-23	30-Nov-23		20-Nov-23			13-Nov-23
Nov-23	1-Jan-24		20-Dec-23			12-Dec-23
Dec 23 - Q4/23	30-Jan-24	30-Jan-24	30-Jan-24	30-Jan-24		12-Jan-24

The Q4 VAT return can be filed by the 30th January of the following year
Monthly ESL : Filing deadline: during the first twenty calendar days of the month immediately following the corresponding monthly period, except for that corresponding to the month of July, which may be filed during the month of August and the first twenty calendar days of the month of September, and that corresponding to the month of December, which must be filed during the first 30 calendar days of the month of January.

SWEDEN

Reporting period	Monthly VAT return	Quarterly VAT return	Monthly ESL (paper)	Quarterly ESL (paper)	Annual VAT return	Intrastat
Dec 22 - Q4/22	12-Feb-23	12-Feb-23	20-Jan-23	20-Jan-23	N/A	10-Jan-23
Jan-22	12-Mar-23		20-Feb-23			14-Feb-23
Feb-23	12-Apr-23		20-Mar-23			14-Mar-23
Mar 23 - Q1/23	12-May-23	12-May-23	20-Apr-23	20-Apr-23		18-Apr-23
Apr-23	12-Jun-23		22-May-23			15-May-23
May-23	12-Jul-23		20-Jun-23			15-Jun-23
Jun 23 - Q2/23	17-Aug-23	17-Aug-23	20-Jul-23	20-Jul-23		14-Jul-23
Jul-23	12-Sep-23		21-Aug-23			14-Aug-23
Aug-23	12-Oct-23		20-Sep-23			14-Sep-23
Sep 23 - Q3/23	12-Nov-23	12-Nov-23	20-Oct-23	20-Oct-23		13-Oct-23
Oct-23	12-Dec-23		20-Nov-23			14-Nov-23
Nov-23	17-Jan-24		20-Dec-23			14-Dec-23
Dec 23 - Q4/23	12-Feb-24	12-Feb-24	22-Jan-24	22-Jan-24		15-Jan-24

If your reporting period is the calendar month, you have two possible VAT return deadlines:

The 12th of the second month following the end of the reporting period (apart from in January and August, when the deadline is the 17th). This applies to any company with a total turnover (for the Swedish fiscal year) of up to SEK 40 million, provided that you have not been given an earlier VAT return deadline at your own request.
The 26th of the month following the end of the reporting period (apart from in December, when the deadline is the 27th). This apples to any company with a total turnover (for the Swedish fiscal year) higher than SEK 40 million.

ESLs may be submitted either in paper using or online. The deadline for paper submissions is 20 days following the end of the reporting period. For online submissions it is 25 days following the end of the relevant reporting period.

THE NETHERLANDS


Reporting period	Monthly VAT return	Quarterly VAT return	Monthly ESL	Quarterly ESL	Annual VAT return	Intrastat
Dec 22 - Q4/22	28-Feb-23	28-Feb-23	28-Feb-23	28-Feb-23	31-Mar-23	10-Jan-23
Jan-22	31-Mar-23		31-Mar-23			10-Feb-23
Feb-23	30-Apr-23		30-Apr-23			10-Mar-23
Mar 23 - Q1/23	31-May-23	31-May-23	31-May-23	31-May-23		10-Apr-23
Apr-23	30-Jun-23		30-Jun-23			10-May-23
May-23	31-Jul-23		31-Jul-23			12-Jun-23
Jun 23 - Q2/23	31-Aug-23	31-Aug-23	31-Aug-23	31-Aug-23		10-Jul-23
Jul-23	30-Sep-23		30-Sep-23			10-Aug-23
Aug-23	31-Oct-23		31-Oct-23			11-Sep-23
Sep 23 - Q3/23	30-Nov-23	30-Nov-23	30-Nov-23	30-Nov-23		10-Oct-23
Oct-23	31-Dec-23		31-Dec-23			10-Nov-23
Nov-23	31-Jan-24		31-Jan-24			11-Dec-23
Dec 23 - Q4/23	28-Feb-24	28-Feb-24	28-Feb-24	28-Feb-24		10-Jan-24

The VAT return must be filed electronically authorities before the end of the month following the end of the taxable period (last day of N+1).

However, for foreign taxpayers not established in the Netherlands but directly registered for VAT purposes in this country, a two-month period applies (last day of N+2).

Contact us

Alain Soriano

+ 32 (0) 4 79 97 83 73

as@vatdesk.eu

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