## Contents

- 4. Key Filing Deadlines by Country
- Corporate Tax Return Deadlines
- VAT Return Frequency
- Annual Accounts Filing (commercial register / company gazette)

## 4. Key Filing Deadlines by Country

### Corporate Tax Return Deadlines

*Last verified: Jun 2026. Assumes a **calendar fiscal year**; a non-December year-end shifts every date and is extremely common (Ireland, Netherlands, UK-style groups). German/Austrian advisor extensions and Spanish/Italian advance-payment dates change with annual budgets. Always confirm the current-year deadline with the national authority before relying on it.*

| Country | Filing Deadline (calendar FY) | Extension | Payment / Prepayments |
|---------|----------------|-----------|-----------------|
| Austria | June 30 (following yr) | Automatic to ~March/April of 2nd following yr via tax advisor | With assessment; quarterly advance payments |
| Belgium | ~7 months after FY end (filing date set yearly, ~Sept/Oct) | — | Advance payments quarterly to avoid surcharge |
| Bulgaria | June 30 | — | With filing; monthly/quarterly advance installments |
| Croatia | April 30 | — | Monthly advance payments |
| Cyprus | March 31 of 2nd following yr (electronic) | — | Provisional tax: two installments (Jul 31, Dec 31) |
| Czech Republic | April 1 (paper) / May 1 (electronic) / July 1 (with advisor or audit) | Via advisor/audit | Advance payments semi-annual/quarterly |
| Denmark | 6 months after FY end (~June 30) | — | Two on-account installments (Mar, Nov) + voluntary |
| Estonia | Monthly TSD if distributions; annual report by June 30 | — | CIT due monthly only when profit is distributed |
| Finland | 4 months after FY end (~April 30) | On application | Prepayments during/after FY |
| France | 2nd business day after May 1 (~May 5) | +15 days for e-filing | 4 installments (Mar 15, Jun 15, Sep 15, Dec 15) + balance |
| Germany | July 31 (following yr); ~end-Feb of 2nd following yr with tax advisor | Advisor extension automatic | Quarterly prepayments (Mar 10, Jun 10, Sep 10, Dec 10) |
| Greece | Last working day of June | — | Installments (often 8) after assessment |
| Hungary | May 31 | — | Monthly/quarterly advances; top-up rules apply |
| Ireland | Day 23 of month 9 after FY end (Sep 23) | — | Preliminary tax day 23 of month 6/11; balance with return |
| Italy | ~Oct 31 (month 10 after FY end) | — | Balance + advance (typically Jun 30 / Nov 30) |
| Latvia | Monthly/by 20th when distributed (cash-flow CIT) | — | CIT due only on distribution |
| Lithuania | June 15 (month 6 after FY end) | — | Advance CIT during the year |
| Luxembourg | Dec 31 (extended deadline now standard for e-filing) | Further extensions possible | Quarterly advance payments |
| Malta | ~9 months after FY end (electronic extensions add weeks) | Electronic extension | Provisional tax (3 installments) |
| Netherlands | June 1 (following yr) | 5-month extension → Nov 1; advisor scheme longer | Prepayments during FY |
| Poland | March 31 | — | Monthly/quarterly advances |
| Portugal | May 31 | — | 3 advance payments (Jul, Sep, Dec) |
| Romania | June 25 (or month 6 day 25) | — | Quarterly advance payments |
| Slovakia | March 31 | +3/+6 months on notification | Monthly/quarterly advances |
| Slovenia | March 31 | — | Monthly/quarterly advances |
| Spain | July 25 (25 days after the 6-month mark) | — | Advance payments: Apr 20, Oct 20, Dec 20 |
| Sweden | Filing depends on FY end (e.g. Nov 1 / Mar 1 for Dec FY, staggered) | 1-month on application | Monthly preliminary tax (F-tax) during FY |

### VAT Return Frequency

*Last verified: Jun 2026. Frequency usually keys off turnover or prior-year VAT; new registrants are often forced monthly initially. Most countries also require recapitulative/EC Sales List (ESL) filings for intra-EU supplies and intra-EU acquisitions (Intrastat above statistical thresholds). Confirm at the national authority.*

| Country | Standard Frequency | Driver / threshold |
|---------|-------------------|-----------------------|
| Austria | Monthly (large) / Quarterly (turnover < €100K) | €100,000 annual turnover |
| Belgium | Monthly (default) / Quarterly (turnover < €2.5M) | €2.5M |
| Bulgaria | Monthly | Flat — monthly for all registered |
| Croatia | Monthly (default) / Quarterly (turnover < €106K-equiv) | Turnover |
| Cyprus | Quarterly | — |
| Czech Republic | Monthly (default) / Quarterly (turnover < CZK 10M) | Turnover |
| Denmark | Quarterly / Monthly (large) / Semi-annual (small) | Turnover bands |
| Estonia | Monthly (20th) | Flat — monthly |
| Finland | Monthly / Quarterly / Annual | Turnover (< €100K quarterly; < €30K annual) |
| France | Monthly (CA3) / Quarterly / Annual simplified (réel simplifié) | Regime + VAT due |
| Germany | Monthly (prior-yr VAT > €9,000) / Quarterly / Annual | Prior-yr VAT liability |
| Greece | Monthly (double-entry books) / Quarterly | Bookkeeping category |
| Hungary | Monthly / Quarterly / Annual | VAT due / turnover |
| Ireland | Bi-monthly (default) / Monthly / 4-monthly / Bi-annual / Annual | VAT due |
| Italy | Monthly / Quarterly (small) + annual VAT return | Turnover |
| Latvia | Monthly / Quarterly | Turnover / intra-EU activity |
| Lithuania | Monthly (default) / Semi-annual (individuals) | — |
| Luxembourg | Monthly (turnover > €620K) / Quarterly / Annual | €620,000 |
| Malta | Quarterly | — |
| Netherlands | Quarterly (default) / Monthly on request or if required | — |
| Poland | Monthly (default) / Quarterly (small taxpayers) | JPK_V7 file (return + ledger combined) |
| Portugal | Monthly (turnover ≥ €650K) / Quarterly | Turnover |
| Romania | Monthly (default) / Quarterly (turnover < €100K-equiv, no intra-EU) | Turnover + intra-EU |
| Slovakia | Monthly (default) / Quarterly (turnover < €100K) | Turnover |
| Slovenia | Monthly / Quarterly | Turnover / intra-EU |
| Spain | Monthly (SII large taxpayers / REDEME) / Quarterly | SII obligatory above ~€6M turnover |
| Sweden | Monthly / Quarterly / Annual | Turnover (≤ SEK 40M quarterly; ≤ SEK 1M annual) |

### Annual Accounts Filing (commercial register / company gazette)

*Last verified: Jun 2026. Most EU states require limited companies to publish annual financial statements with a commercial register or gazette; deadlines run from FY end or from AGM approval. Small/micro entities often get abridged filing and longer windows. Confirm the current rule and the correct register before filing.*

| Country | Deadline (calendar FY) | Register |
|---------|------------------------|----------|
| Austria | 9 months after FY end | Firmenbuch (commercial court) |
| Belgium | 30 days after AGM, ≤ 7 months after FY end | National Bank of Belgium (Central Balance Sheet Office) |
| Bulgaria | Sept 30 | Commercial Register (Agency of Registrations) |
| Croatia | Within 6 months (≈ June 30) | FINA / court register |
| Cyprus | With annual return (HE32) to the Registrar | Registrar of Companies |
| Czech Republic | Without undue delay after approval, ≤ ~12 months | Commercial Register (justice.cz) |
| Denmark | 6 months after FY end (5 months for some) | Erhvervsstyrelsen (Danish Business Authority) |
| Estonia | 6 months after FY end (June 30) | e-Business Register |
| Finland | 2 months after adoption (~8 months total) | PRH (Trade Register) |
| France | Within 6 months of FY end (1 month after AGM) | Greffe du Tribunal de Commerce |
| Germany | 12 months after FY end | Unternehmensregister / Bundesanzeiger |
| Greece | ~20 days after AGM (AGM ≤ Sept 10) | GEMI (commercial registry) |
| Hungary | May 31 | e-beszamolo (online filing portal) |
| Ireland | With annual return (ARD); ~9 months after FY end | CRO |
| Italy | 30 days after AGM approval (AGM ≤ 120/180 days after FY end) | Registro Imprese (Chamber of Commerce) |
| Latvia | 4 months after FY end (7 for larger) | Register of Enterprises (via EDS) |
| Lithuania | Within 30 days of approval (≤ 6 months) | Register of Legal Entities |
| Luxembourg | 7 months after FY end | RCS (Registre de Commerce et des Sociétés) via eCDF |
| Malta | 10 months + 42 days after FY end | MBR (Malta Business Registry) |
| Netherlands | 8 months after FY end (→ up to 12 with extension) | KvK (Kamer van Koophandel) |
| Poland | 15 days after approval (approval ≤ 6 months) | KRS via eKRS / repository of financial documents |
| Portugal | IES by July 15 | IES (Informação Empresarial Simplificada) |
| Romania | 150 days after FY end | ANAF / Trade Register |
| Slovakia | Filed with the tax return (~3 months) | Register of Financial Statements |
| Slovenia | March 31 (AJPES) | AJPES |
| Spain | 1 month after AGM approval (AGM ≤ June 30) | Registro Mercantil |
| Sweden | 7 months after FY end | Bolagsverket |

---