Time limit for filing preliminary VAT returns
With regard to calendar months in which supplies have been made or for which input VAT has been claimed, the time limit for filing a preliminary VAT return or for completing the internal preliminary VAT return is the 15th day of the second calendar month following the calendar month in which the supply was made (i.e. 15 March for supplies made in January).
Entrepreneurs whose supplies do not exceed EUR 30,000 in the preceding calendar year may file their preliminary VAT returns on 15 May, 15 August, 15 November and 15 February respectively for the preceding calendar quarter (i.e. January to March, April to June, etc.).