VAT declaration

The Quarterly VAT return must be submitted by 20 November and then paid by 27 November for this quarter, just like the September monthly return.

VAT returns must be submitted by the 20th of the 2nd month following the quarter to which they relate. The 4th quarter for October, November and December must be calculated and paid by February 2024.

There are two types of periodic VAT returns: monthly or quarterly (depending on turnover). This regime may change.