Each tax office has a specific deadline for VAT returns to be filed and paid.

📌 Key Points:

• In EU countries, the filing deadline and the payment deadline are the same.
• Missing a deadline may result in penalties from the relevant tax authority. ❗

⏳ Avoid Late Payments

To help prevent delays, Hellotax will send you your VAT payment details 📩 on or around the 7th of each month. We strongly recommend making your payment immediately upon receiving this information.

🇪🇸 Spain – VAT Deadlines & Payment Rules

• Quarterly Filings (1Q, 2Q, 3Q): Deadline – 20th of the month following the end of the quarter.
• 4Q Filing: Deadline – January 30th.
• Payment Requirement: The VAT return cannot be submitted without payment. The report is only filed once payment is received in our bank account.

🇫🇷 France – VAT Deadlines & Payment Rules

Filing Deadlines:

• EU Companies:
  • Two possible deadlines: 19th or 24th, depending on the client’s situation.
• Non-EU Companies (with Fiscal Representative - REPS):
  • Monthly Filing: 24th of the following month.
  • Quarterly Filing: 24th of the month after the quarter ends.

VAT Payment Rules:

• EU Companies:
  • With Direct Debit (DD): Payment is deducted automatically upon submission.
  • Without Direct Debit: Payment must be made 48 hours before the deadline to ensure it reaches the tax authorities on time.
• Non-EU Companies: Payment must be made before submission to the REPS bank account – the VAT return cannot be submitted without payment.

💡 Special Cases (Non-EU Companies)

For non-EU businesses filing VAT returns in France, Spain, Italy, and Poland, payment must be made before the VAT return can be filed.