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.
2023 EU VAT registration & Intrastat reporting threshold
| Country | VAT Registration thresholds | Intrastat thresholds | |||||
| Resident | Non-resident | Arrivals | Dispatches | Arrivals Statistical | Dispatches Statistical | ||
| EU One-Stop Shop | €10,000 | €10,000 EU sellers only | - | - | - | - | |
| Austria | €35,000 | Nil | €1,100,000 | €1,100,000 | €12m | €12m | |
| Belgium | €25,000 | Nil | €1,500,000 | €1,000,000 | €25m | €25m | |
| Bulgaria | BGN 100,000 | Nil | BGN 700,000 | BGN 1m | €7.3m | €14.7m | |
| Croatia | €40,000 | Nil | €400,000 | €200,000 | €345,000 | €400,000 | |
| Cyprus | €15,600 | Nil | €270,000 | €75,000 | €2.7m | €5.8m | |
| Czechia | CZK 2m | Nil | CZK 12m | CZK 12m | CZK 12m | CZK 12m | |
| Denmark | DKK 50,000 | Nil | DKK 22m | DKK 11m | DKK 22m | DKK 11m | |
| Estonia | €40,000 | Nil | €400,000 | €270,000 | €400,000 | €270,000 | |
| Finland | €15,000 | Nil | €800,000 | €800,000 | €800,000 | €800,000 | |
| France | Goods €85,800 Services €34,400 | Nil | €460,000 | €460,000 | €460,000 | €460,000 | |
| German | €22,000 | Nil | €800,000 | €500,000 | €48m | €50m | |
| Greece | Nil | Nil | €150,000 | €90,000 | €150,000 | €90,000 | |
| Hungary | HUF 12m | Nil | HUF 250m | HUF 140m | HUF 5bn | HUF 14bn | |
| Ireland | Goods €75,000 Services €37,500 | Nil | €500,000 | €635,000 | €5m | €34m | |
| Italy | €85,000 | Nil | See country guide | See country guide | See country guide | See country guide | |
| Latvia | €40,000 | Nil | €330,000 | €200,000 | €4m | €6m | |
| Lithuania | €45,000 | Nil | €500,000 | €300,000 | €7m | €10m | |
| Luxembourg | €35,000 | Nil | €250,000 | €200,000 | €4m | €8m | |
| Malta | Goods €35,000 Other €30,000 | Nil | €700 | €700 | €700 | €700 | |
| Netherlands | €20,000 | Nil | Discretionary | Discretionary | Discretionary | Discretionary | |
| Poland | PLN 207,000 | Nil | PLN 5m | PLN 2.7m | PLN 80m | PLN 128m | |
| Portugal | Nil | Nil | €400,000 | €400,000 | €5m | €6.5m | |
| Romania | RON 445,500 | Nil | RON 1m | RON 1m | RON 10m | RON 20m | |
| Slovakia | €49,790 | Nil | €1m | €1m | €1m | €1m | |
| Slovenia | €50,000 | Nil | €1m | €1m | €4m | €9m | |
| Spain | Nil | Nil | €400,000 | €400,000 | €400,000 | €400,000 | |
| Sweden | SEK 80,000 | Nil | SEK 15m | SEK 4.5m | SEK 15m | SEK 4.5m | |
| Non-EU | |||||||
| Iceland | ISK 2m | ||||||
| Montenegro | €30,000 | n/a | n/a | n/a | n/a | ||
| Norway | NOK 50,000 | Nil | n/a | n/a | n/a | n/a | |
| Russia | RUB 8m (on application) | Nil | n/a | n/a | n/a | n/a | |
| Switzerland | CHF 100,000 | CHF 100,000 global income | n/a | n/a | n/a | n/a | |
| Turkey | Nil | Nil | n/a | n/a | n/a | n/a | |
| UK (Northern Ireland - EU Intrastat only) | £85,000 | Nil | £500,000 | £250,000 | n/a | n/a | |
