Strict deadlines for VAT returns in 2025

New deadlines for submission and payment

From 1 January 2025, the following deadlines will apply:

• Monthly declarants: No later than the 20th of the month following the reporting period.

• Quarterly declarants: No later than the 25th of the month following the reporting period.

From 1 May 2025, the tolerance that allows VAT returns and intra-Community listings to be postponed to the next working day if the deadline falls on a weekend or public holiday will be abolished. This means that the 20th or 25th of the month will always be the final date for submission and payment, regardless of weekends or public holidays.

Transitional period until 30 April 2025

To ensure a smooth transition, there will be a transitional period until 30 April 2025. During this period, VAT returns and IC listings can still be submitted on the next working day. As a result, the deadlines may be extended twice in certain circumstances:

• The return for Q4 2024 can still be submitted at the latest on Monday 27 January 2025 (instead of Saturday 25 January).

• The return for March 2025 can still be submitted at the latest on Tuesday 22 April 2025 (instead of Sunday 20 April or Monday 21 April, which is Easter Monday).

Stricter enforcement and elimination of other tolerances

From 2025, the VAT administration will strictly enforce the timely submission of returns. This has several consequences:

• Refund of a VAT balance: If you want to request a refund, for example for Q4 2024, the return must be submitted by 25 January 2025, even though the transitional tolerance is still in force.

• Fines for late submissions: The current tolerance, where no penalty was imposed for submissions made by the 10th of the month after the deadline, will be abolished. Submission deadlines will become hard deadlines, as will payment deadlines. Any late submission will result in an immediate fine.

• 'Summer season arrangement' abolished: This arrangement, which gave taxpayers a few weeks' extension during the summer months of July and August, will also end in 2025. This means that you must submit your VAT returns and intra-Community listings on time during the holiday period. The main deadlines during this period are:

  • 20 July for the June return;

  • 25 July for the Q2 return;

  • 20 August for the July return.

  Need help?

Our tax department is ready to help you prepare for these new regulations. If you have any questions or need advice, please don't hesitate to contact us using the form below.