Extension of VAT deadlines for summer 2022
Extended VAT filing deadlines
- For filing the VAT return and the European Sales Listing of June/Q2 2022, the deadlines are extended to 10 August 2022. The initial deadlines were 20 July 2022.
- For filing the VAT return and the European Sales Listing of July 2022, the deadlines are extended to 9 September 2022. The initial deadlines were 22 August 2022.
- If the VAT return contains a refundable VAT credit, the deadline for filing the VAT return of June is 22 July 2022, and that of July is 24 Augustus 2022.
The extensions for filing the VAT return do not apply to VAT taxpayers with a monthly refund license and to starters benefitting from the quick refund mechanism. Furthermore, the extensions do not apply to filings under the ‘One Stop Shop’ (MOSS).
VAT payment deadlines
The VAT payment deadlines are not extended and remain 20 July 2022 for the VAT returns of June/Q2, and 22 August 2022 for the VAT return of July. Late payment interest is chargeable at 0.8% per month on the outstanding amount of VAT (each commenced month counts as a full month). The VAT payable may be reduced by the available credit-balance of the taxpayer’s current VAT-account on the date of payment. The VAT credit which, at the end of July, is refundable based on article 8/1, § 2, Royal decree nr. 4, may not be considered as available.