Deadlines and due dates

Settlement form/payment of VAT debt

The reporting form must be submitted unsolicited within 60 days of the end of the corresponding reporting period.

If the taxpayer discovers errors in his accounts in the course of preparing the year-end closing figures, he must correct them by means of a corrective statement in accordance with Article 72 paragraph 1 of the VAT Act at the latest in the statement for the period in which the 180th day from the end of the financial year concerned falls.

 
Deadlines and due dates
Reporting Reporting periods Submission deadline

First quarter

1 January to 31 March

31 May

Second quarter

1 April to 30 June

31 August

Third quarter

1 July to 30 September

30 November

Fourth quarter

1 October to 31 December

28/29 February

Monthly reporting (example)

1 January to 31 January

31 March

First half

1 January to 30 June

31 August

Second half

1 July to 31 December

28/29 February

Correction reporting (applies to all reporting methods)

Tax periods
(calendar year)

240 days after the end of the financial year in question

Payment of the tax liability must also be made within 60 days of the end of the relevant reporting period. In the case of late payment, i.e. when the due date falls on the 60th day after the end of the reporting period (due date), default interest is payable. However, in the period from 20 March 2020 to 31 December 2020, the interest rate for VAT will be reduced to 0 %. No default interest will be charged for this period (link). If a tax period is subsequently corrected (correction reporting), the default interest is due from the average expiry date of the tax period in question. The average expiry date for a tax period (calendar year) is 15 October for quarterly reporting, 30 November for semi-annual reporting and 15 September for monthly reporting. In the case of tax liability of less than a year, e.g. if a taxpayer is entered in the register of taxpayers on 1 June, the FTA calculates the average expiry date of the intra-year tax period individually.

 
 

Refund of input tax credits

The early refund of input tax credits is possible upon request. These applications will be examined immediately by the FTA. The FTA makes every effort to check them promptly and to refund input tax credits quickly (link). 

Credit balances of the taxpayer are paid out or offset against any tax liability.

Payment will be made 60 days after receipt of the statement by the FTA.

Example:
1st quarter (due on 31 May) arrives at the FTA on 15 May.
Refund date: 15 July

In the event of late payment, refund interest can be paid from the 61st day until the payment date.

The payment address and changes to it must be reported to the FTA in writing, enclosing a payment slip.

 

Last modification 27.03.2020

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