How often and when?
Deadlines for quarterly VAT returns
VAT returns must be submitted before strict deadlines. Each filing is a final filing. Also the payment of VAT should be done within the deadlines.
| Quarter | Filing period | Upload data client | VAT return | VAT payment |
| January 1st -March 30th | First quarter | before April 15th | April 30th | April 30th |
| April 1st -June 30th | Second quarter | before July 15th | July 31st | July 31st |
| July 1st -September 30th | Third quarter | before October 15th | October 31st | October 31st |
| October 1st -December 31st | Fourth Quarter | before January 15th | January 31st | January 31st |
Deadlines for monthly ICP Declarations
| Month | Filing period | Upload data client | ICP Declaration |
| January | M01 | before February 15th | before February 28th |
| February | M02 | before March 15th | before March 31st |
| March | M03 | before April 15th | before April 30th |
| April | M04 | before May 15th | before May 31st |
| May | M05 | before June 15th | before June 30th |
| June | M06 | before July 15th | before June 31st |
| July | M07 | before August 15th | before August 31st |
| August | M08 | before September 15th | before September 30th |
| September | M09 | before October 15th | before October 31st |
| October | M10 | before November 15th | before November 30th |
| November | M11 | before December 15th | before December 31st |
| December | M12 | before January 15th | before January 31st |
If you sell B2B to other EU countries a monthly or quarterly ICP Declaration has to be filed as well at the last day of each month/quarter.
ICP Declaration is a specification on a VAT number level of sales to a particular customer.
We provide payment details in case of any VAT due.
2784
Filed VAT returns 2017
2
Audits tax authorities 2017
1380
Filed ICP returns in 2017