EU VAT Report Filing

TIMELY, ACCURATE VAT RETURN SUBMISSIONS ACROSS 14 COUNTRIES — NEVER MISS A DEADLINE AGAIN

PARTNERSHIP OVERVIEW

EU VAT Report Filing Services

Once your company is VAT-registered in one or more EU countries or the United Kingdom, you are legally obligated to submit VAT returns on a regular basis — monthly, quarterly, or annually depending on the country and your business turnover. Each return must accurately report your output VAT (charged on sales) and input VAT (paid on purchases), with the difference either remitted to or reclaimed from the tax authority.

Failure to file on time or submitting inaccurate returns results in financial penalties, interest charges, and potential de-registration of your VAT number. Each EU country has its own filing format, submission platform, language requirements, and deadline structure — making cross-border VAT compliance one of the most administratively demanding obligations for internationally active businesses.

CORPEASE LEGAL provides a fully managed EU VAT Report Filing service across 14 countries. We prepare your VAT returns from the data you provide, submit them to the relevant tax authority on time, and confirm completion — so you never have to worry about a missed deadline or an incorrect submission.

WHY IT MATTERS

The Risks of Late or Incorrect VAT Filing

Financial Penalties

Most EU tax authorities impose fixed penalty fees and daily or monthly surcharges for late VAT return submissions. Penalties vary by country but can accumulate rapidly if not addressed promptly.

Interest on Unpaid VAT

Late payment of VAT due results in interest charges calculated on the outstanding balance. Interest accrues from the filing deadline until the date of actual payment.

VAT De-Registration Risk

Persistent non-compliance may result in compulsory de-registration of your VAT number, which can prevent you from trading in that market and trigger a full tax audit.

Tax Authority Investigations

Repeated late or incorrect filings can trigger compliance reviews and tax audits by local tax authorities, resulting in significant time, cost, and legal exposure.

Marketplace Suspension

Amazon and other major marketplaces actively monitor VAT compliance in each country. Failure to file returns on time can result in account suspension and removal of selling privileges.

Our Solution

CORPEASE prepares and submits your VAT returns on time, every period, in every country. You provide the sales and purchase data — we handle everything else.

WHAT WE DO

What CORPEASE Manages on Your Behalf

Review your sales and purchase data for the relevant filing period
Prepare the VAT return in the correct format required by each country’s tax authority
Apply the correct VAT rates, exemptions, and adjustments for your transaction types
Handle country-specific requirements — including SAF-T/JPK ledger files (Poland), quarterly summaries (Italy), and EC sales lists where applicable
Submit the return electronically to the relevant tax authority portal before the filing deadline
Confirm submission and provide you with the filing confirmation and return summary
Monitor for any queries, assessments, or correspondence from the tax authority and advise you promptly
Provide proactive deadline reminders ahead of each filing period

FILING SCHEDULE BY COUNTRY

VAT Return Frequency & Deadlines by Country

The table below summarises the standard filing frequency, submission deadlines, and any country-specific requirements for all 14 countries where CORPEASE provides VAT filing services.

Country

Frequency

Deadline

Annual Return

Country-Specific Notes

🇩🇪 Germany

Monthly / Quarterly

25th of following month

Voranmeldung + annual Umsatzsteuererklärung; advance payment (Sondervorauszahlung) may apply

🇫🇷 France

Monthly / Quarterly

End of following month

CA3 / CA12 form; reverse charge declarations may apply

🇳🇱 Netherlands

Quarterly (Monthly for high turnover)

Last day of month after period

BTW return via Belastingdienst portal; ICP (EC Sales List) required

🇮🇹 Italy

Quarterly

Last day of 2nd month after period

LIPE quarterly summaries + annual Dichiarazione IVA; complex filing requirements

🇪🇸 Spain

Monthly / Quarterly

20th of following month

Modelo 303; SII real-time invoice reporting for large taxpayers

🇷🇴 Romania

Monthly / Quarterly

25th of following month

D300 return; EC Sales List (D390) required for EU B2B transactions

🇧🇬 Bulgaria

Monthly

14th of following month

Monthly filing mandatory; EC Sales List (VIES) required

🇭🇺 Hungary

Monthly / Quarterly

20th of following month

ÁFA return; real-time invoice data reporting (RTIR) required for B2B invoices

🇬🇷 Greece

Monthly

Last day of following month

VAT return via myAADE portal; myDATA e-bookkeeping data must be synchronised

🇦🇹 Austria

Monthly / Quarterly

15th of 2nd month after period

U30 form; EC Sales List (ZM) required for intra-EU supplies

🇨🇿 Czechia

Monthly / Quarterly

25th of following month

VAT Kontrolní hlášení (VAT Control Statement) required in addition to return

🇵🇱 Poland

Monthly

25th of following month

JPK_V7M SAF-T file mandatory — combines VAT return and ledger in one submission

🇸🇪 Sweden

Monthly / Quarterly

26th of following month

Momsdeklaration via Skatteverket; EC Sales List required

🇬🇧 United Kingdom

Quarterly

1 month + 7 days after period end

VAT return via HMRC Making Tax Digital (MTD) platform; MTD-compatible software required

Country-Specific Complexity

Some jurisdictions have particularly complex filing requirements. Italy requires quarterly LIPE summaries in addition to returns. Poland mandates the JPK_V7M SAF-T file which combines the VAT return and full transaction ledger. Hungary requires real-time invoice reporting (RTIR) for domestic B2B transactions. CORPEASE handles all these requirements as part of the standard filing service.

WHAT YOU PROVIDE

What You Need to Send Us Each Period

To prepare your VAT return, CORPEASE requires the following data from you at the end of each filing period:

Sales Data

A summary or export of all sales made in the country during the period, including invoice number, date, customer details, net amount, VAT rate applied, and VAT amount. Can be provided as an Excel file, CSV, or export from your accounting system.

Purchase / Expense Data

A summary of all purchases and business expenses for which input VAT was incurred in the country during the period, including supplier name, invoice date, net amount, and VAT amount.

Intra-EU Transaction Data

For EC Sales Lists and Intrastat purposes, a breakdown of all goods and services supplied to or received from VAT-registered customers and suppliers in other EU member states.

Import / Export Data

Where applicable, details of goods imported into or exported from the country during the period, including customs entries, import VAT certificates, and export documentation.

Previous Period Corrections

Any corrections or adjustments to previous periods that need to be reflected in the current return, including credit notes, refunds, or amended invoices.

Submission Deadline

To ensure timely filing, CORPEASE requests all data at least 7 to 10 business days before the applicable country deadline. We will send you a data request reminder at the start of each filing period.

Process

How VAT Report Filing Works

A clear, repeatable process every filing period.

Step one

Data Request

At the start of each filing period, we send you a data request reminder specifying the information required and the submission deadline for your target country.

Step Two

Return Preparation

We review your sales and purchase data, apply the correct VAT rates and treatment for each transaction type, and prepare the VAT return in the required format for that country.

Step Three

Review & Submission

We submit the completed return electronically to the relevant tax authority portal before the filing deadline. Where the country requires additional filings (e.g., EC Sales Lists, SAF-T files, control statements), these are submitted simultaneously.

Step Four

Confirmation & Record

We confirm the submission and provide you with the filing confirmation reference, return summary, and a copy of the submitted return for your records.

PRICING

See Our Price List

All prices are in US Dollars. The monthly fee is per country and covers preparation and submission of all required returns for that period.

Service

Price

Billing

EU VAT Return Filing — per country

US$ 120

Per month, recurring

Multi-country package (3+ countries)

Per month, recurring

Retrospective VAT Filing (previous periods)

One-off per period

Corrective VAT Filing (amending a prior return)

One-off per return

EU VAT Registration (prerequisite)

US$ 650 per country

One-off

What is included in US$ 120/month:

Preparation of the VAT return for the filing period, submission to the tax authority, handling of any country-specific additional filings (EC Sales Lists, SAF-T, control statements), submission confirmation, and ongoing deadline monitoring. VAT payments to tax authorities are the responsibility of the client.

Connect with our Experts

You can reach out to a customer support representative or send us an email. We will respond to your request at the earliest time possible.

FAQs

Frequently Asked Questions

What is a VAT return?

A VAT return is a periodic report submitted to the tax authority summarising the VAT your business has charged on sales (output VAT) and the VAT you have paid on purchases (input VAT). The difference is either paid to or reclaimed from the tax authority. VAT returns must be filed on time every period to remain compliant.

How often do I need to file a VAT return?

Filing frequency varies by country and your business turnover. Most countries require monthly or quarterly returns. Some countries such as Bulgaria require monthly filing for all VAT-registered companies regardless of turnover. The filing schedule table in this document summarises the frequency for all 14 countries.

What data do I need to provide to CORPEASE each period?

You need to provide a summary of your sales and purchases for the period, including invoice details, amounts, and VAT rates applied. This can be an Excel file, CSV export, or accounting system report. CORPEASE sends you a data request reminder at the start of each filing period specifying exactly what is needed.

What happens if I miss a VAT filing deadline?

Late filing results in financial penalties and interest charges from the tax authority. Some countries also have escalating penalty structures for repeat late filings. Persistent non-compliance can result in compulsory VAT de-registration and tax authority investigations. CORPEASE sends you proactive reminders and requests data well in advance of each deadline to prevent this.

Do you handle the actual VAT payment to the tax authority?

No. CORPEASE prepares and submits the VAT return on your behalf, but the VAT payment itself is the responsibility of your business. We confirm the amount due and the payment deadline as part of each filing, so you always know exactly what needs to be paid and when.

What is an EC Sales List and do I need one?

An EC Sales List (also known as a Recapitulative Statement or VIES declaration) is a supplementary report required in most EU countries that lists all goods and services supplied to VAT-registered customers in other EU member states. It is filed separately from the main VAT return, typically on the same schedule. CORPEASE prepares and submits EC Sales Lists as part of the standard filing service where required.

What is the JPK / SAF-T file and does it apply to me?

The JPK_V7M (Standard Audit File for Tax) is a mandatory electronic file required in Poland that combines the VAT return and a full transaction ledger in a single submission. Hungary requires real-time invoice reporting (RTIR) for domestic B2B invoices. Italy requires quarterly LIPE summaries in addition to the main return. CORPEASE handles all these country-specific requirements as part of the standard monthly service.

Can CORPEASE file VAT returns in multiple countries for me?

Yes. Many clients use our VAT filing service across multiple countries simultaneously. Multi-country packages are available at a discounted rate. Contact us for a combined quote.

Can CORPEASE file retrospective returns for periods I have missed?

Yes. If you have missed previous VAT filing periods, CORPEASE can prepare and submit retrospective returns to bring your compliance up to date. Retrospective filing is priced on a per-period basis. Contact us to discuss your situation.

Do I need to be VAT-registered before using this service?

Yes. VAT Report Filing is only applicable to companies that are already VAT-registered in the relevant country. If you are not yet VAT-registered, CORPEASE provides EU VAT Registration services at US$ 650 per country. See our EU VAT Registration page for details.

How much does VAT report filing cost?

CORPEASE charges US$ 120 per country per month for the complete VAT return preparation and submission service. Multi-country packages are available. Retrospective and corrective filings are priced separately. Contact us for a full transparent quote.

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