EU VAT One Stop Shop deadlines for 2027

Quarterly returns follow four dates

The 2027 first quarter is due on 30 April, the second on 31 July, the third on 31 October, and the fourth on 31 January 2028. The same quarterly calendar applies to the Union and non-Union schemes. Source 1 Source 3

Import scheme returns follow the month

An import scheme return for February 2027 is due on 31 March 2027. The December 2027 return is due on 31 January 2028. A business using both a quarterly scheme and the import scheme can have two reporting periods ending on the same date. Source 1 Source 2

Weekend dates stay on the calendar

The Commission says the filing deadline does not shift for weekends or public holidays. The quarterly dates 31 July 2027 and 31 October 2027 fall on Saturday and Sunday. The calendar shows the actual weekday for every deadline. Source 1

Payment counts when the authority receives it

The Commission says the payment must reach the Member State of identification’s bank account by the deadline and carry the return’s reference. A registered business or intermediary files a nil return when no reportable supplies were made in the period. Source 1 Source 3

Sources

• European Commission, declaring and paying VAT in the One Stop Shop
• European Commission, the Union, non-Union and import schemes
• EUR-Lex, VAT Directive 2006/112/EC, consolidated text