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EU VAT deadlines for small businesses

The fixed EU filing dates that apply to most sellers, each linked to the map that explains it. Past dates drop off by themselves.

  1. OSS Q4 VAT return

    31 January 2027. The Union or non-Union OSS return for 1 October to 31 December 2026, and the VAT due, must reach your Member State of identification by 31 January 2027. That date is a Sunday and does not move.

    Read the map: How do I file an OSS or IOSS VAT return?

  2. OSS Q1 VAT return

    30 April 2027. The Union or non-Union OSS return for 1 January to 31 March 2027, and the VAT due, must reach your Member State of identification by 30 April 2027.

    Read the map: How do I file an OSS or IOSS VAT return?

  3. OSS Q2 VAT return

    31 July 2027. The Union or non-Union OSS return for 1 April to 30 June 2027, and the VAT due, must reach your Member State of identification by 31 July 2027. That date is a Saturday and does not move.

    Read the map: How do I file an OSS or IOSS VAT return?

  4. OSS Q3 VAT return

    31 October 2027. The Union or non-Union OSS return for 1 July to 30 September 2027, and the VAT due, must reach your Member State of identification by 31 October 2027. That date is a Sunday and does not move.

    Read the map: How do I file an OSS or IOSS VAT return?

  5. OSS Q4 VAT return

    31 January 2028. The Union or non-Union OSS return for 1 October to 31 December 2027, and the VAT due, must reach your Member State of identification by 31 January 2028. 31 January 2028 is a Monday.

    Read the map: How do I file an OSS or IOSS VAT return?

See only the dates that apply to you

Dates set by each EU country are explained in their maps. This list is general information, not personal advice.

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