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.

Administrative tolerance

Previously, if the deadline fell on a weekend or public holiday, the deadline was automatically extended to the next working day. In December it was announced that this administrative tolerance would be abolished. However, the recently published circular introduces an alternative arrangement:

• For all returns filed by the end of September 2025, this administrative tolerance will remain in place;

• For returns filed on or after 1 October 2025:

  • Monthly declarants: The tolerance will become permanent, meaning that if the submission deadline falls on a weekend or public holiday, the deadline will always be extended to the next business day.

  • Quarterly declarants: This tolerance will be abolished, meaning that the 25th will always be the strict deadline for both submission and payment.

  Important: If you wish to claim a VAT refund, the return must always be submitted by the 20th or 25th of the month, even if this date falls on a weekend or public holiday. The tax authorities will strictly monitor this rule.

Penalties for late submission

The current tolerance, which allows for no penalty if the return is filed by the 10th of the month following the due date, will continue to apply to returns filed up to 1 October 2025.

For returns filed on or after 1 October 2025, this tolerance will be abolished. However, taxpayers will have a one-time opportunity to apply for an exemption for the first late submission, provided it was made in good faith. This tolerance only applies to penalties for late submission, not penalties for late payment.

Summer season arrangement

The so-called "summer season arrangement", which allows taxpayers to submit their VAT returns a few weeks later during the summer months of July and August, will remain in force until 2025. It is not expected to be abolished until 2026.

This means that extensions will still be granted for the summer of 2025. The extended filing deadlines during this period are:

• 8 August for the VAT return for June and Q2;

• 10 September for the July VAT return.

Important remarks:

This arrangement only applies to the submission deadline, not to the payment of VAT due. Payments must still be made by the regular deadline.

If you wish to claim a VAT refund, the return must always be submitted by the 20th or 25th of the month, even if this date falls on a weekend or public holiday. The tax authorities will strictly monitor this rule.

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.