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The Tax and Customs Administration no longer sends the VAT return notification to businesses required to file a VAT return in advance of the tax year, but shortly before the VAT return for the first tax period is due.<\/p>\n
For VAT returns, the Tax and Customs Administration uses three reporting periods:
\n\u2013 monthly returns: you will receive the return form in January 2016;
\n\u2013 quarterly returns: you will receive the return notice in March 2016;
\n\u2013 annual tax return: you will receive your tax return notice in December 2016.<\/p>\n
The general rule is that VAT returns must be submitted quarterly. Upon request \u2013 for example, if you are expecting larger refunds \u2013 the Tax and Customs Administration will issue monthly returns. Without a request, the Tax and Customs Administration will do so if you have repeatedly failed to meet your VAT obligations or have failed to do so on time. In that case, a request to be eligible for quarterly returns again will be refused until it is clear that you are once again submitting your VAT returns and paying the VAT due in full and within all statutory deadlines.<\/p>\n
Incidentally, you do not need to wait for the tax return notice to submit your VAT return. If you are registered with the Tax and Customs Administration as a VAT-registered business, the VAT return will be available electronically in your personal account on the the Tax and Customs Administration\u2019s website<\/a> from the end of each tax return period. You will, of course, find a list<\/a> including the final deadlines for filing and payment.<\/p>\n