Deadlines
Monthly preliminary VAT returns are always to be filed during the first two years upon founding a company, regardless of the level of turnover. The deadline for filing the preliminary returns and transfer of payment is the 10th of the following month respectively. The following deadlines apply for monthly preliminary returns:
| VAT return for month: | Filing and payment due date without application for permanent extension |
|---|---|
| January | February 10th |
| February | March 10th |
| March | April 10th |
| April | May 10th |
| May | June 10th |
| June | July 10th |
| July | August 10th |
| August | September 10th |
| September | October 10th |
| October | November 10th |
| November | December 10th |
| December | January 10th |
