VAT returns and Intrastat filings delayed but now changes to payment deadlines
Summer VAT returns and Intrastat filings may be delayed over the summer months according to the Federal Public Service. However, payments of any VAT due must still be made on time.
EU One Stop-Shop returns are not included in the variations.
VAT return and Intrastat revised submission dates
- June monthly and Q2 VAT returns and Intrastat may be filed by 10 August instead of 20 July 2022
- July monthly VAT returns and Intrastat may be filed by 9 September instead of 22 August 2022
Any VAT due must be paid by the regular deadlines – 20 July and 22 August for the June and July returns, respectively.
Check our Belgium VAT country guide.
2022 EU VAT registration and Intrastat reporting threshold
| Country | VAT Registration threshold | Intrastat threshold | |||
| Resident | Non-resident | Arrivals | Dispatches | ||
| EU One-Stop Shop | €10,000 | €10,000 EU sellers only | n/a | n/a | |
| Austria | €35,000 | Nil | €750,000 | €750,000 | |
| Belgium | €25,000 | Nil | €1,500,000 | €1,000,000 | |
| Bulgaria | BGN 50,000 | Nil | BGN 520,000 | BGN 780,000 | |
| Croatia | HRK 300,000 | Nil | HRK 2.6m | HRK 1.5m | |
| Cyprus | €15,600 | Nil | €180,000 | €55,000 | |
| Czech Republic | CZK 1m | Nil | CZK 12m | CZK 12m | |
| Denmark | DKK 50,000 | Nil | DKK 13m | DKK 10m | |
| Estonia | €40,000 | Nil | €230,000 | €130,000 | |
| Finland | €15,000 | Nil | €700,000 | €700,000 | |
| France | Goods €85,800 Services €34,400 | Nil | €460,000 | €460,000 | |
| German | €22,000 | Nil | €800,000 | €500,000 | |
| Greece | Nil | Nil | €150,000 | €90,000 | |
| Hungary | HUF 12m | Nil | HUF 170m | HUF 100m | |
| Ireland | Goods €75,000 Services €37,500 | Nil | €500,000 | €635,000 | |
| Italy | €65,000 | Nil | €350,000 | €200,000 | |
| Latvia | €40,000 | Nil | €220,000 | €120,000 | |
| Lithuania | €45,000 | Nil | €280,000 | €200,000 | |
| Luxembourg | €35,000 | Nil | €200,000 | €150,000 | |
| Malta | Goods €35,000 Other €30,000 | Nil | €700 | €700 | |
| Netherlands | €20,000 | Nil | €5,000,000 | €1,000,000 | |
| Poland | PLN 207,000 | Nil | PLN 4m | PLN 2m | |
| Portugal | Nil | Nil | €350,000 | €250,000 | |
| Romania | RON 445,500 | Nil | RON 900k | RON 900k | |
| Slovakia | €49,790 | Nil | €200,000 | €400,000 | |
| Slovenia | €50,000 | Nil | €120,000 | €200,000 | |
| Spain | Nil | Nil | €400,000 | €400,000 | |
| Sweden | SEK 30,000 | Nil | SEK 9m | SEK 4.5m | |
| Non-EU | |||||
| Montenegro | €30,000 | n/a | n/a | ||
| Norway | NOK 50,000 | Nil | n/a | n/a | |
| Russia | RUB 8m (on application) | Nil | n/a | n/a | |
| Switzerland | CHF 100,000 | CHF 100,000 global income | n/a | n/a | |
| Turkey | Nil | Nil | n/a | n/a | |
| UK (Northern Ireland - EU Intrastat only) | £85,000 | Nil | £500,000 | £250,000 | |
