From 1st-20th of the month following the settlement period (April, July and October).
The self-assessment for the fourth quarter of the year must be submitted from 1 to 30 January.
Within this period, the annual summary declaration, form 390, must also be filed, if applicable.
From 1 to 30 of the month following the settlement period, or until the last day of February in the case of the self-assessment corresponding to the month of January.
Non-periodic self-assessments shall only be submitted in those periods in which the transactions for which the taxable person is liable to pay the tax have been carried out.The deadlines are the same as those established for quarterly self-assessments:from 1 to 20 April, July and October, and from 1 to 30 January.
In the case of intra-Community acquisition of new means of transport: thirty calendar days after the operation and, in any case, before its definitive registration (form 309).
Occasional taxable persons for the supply of new means of transport: thirty calendar days from delivery (form 308).
Taxable persons transport operators under the simplified regime for the acquisition of means of transport of category N1, N2 and N3 used for the activity: 20 calendar days of the month following the month in which the acquisition was made (form 308).
Judicial or administrative enforcement proceedings: one month from the payment of the amount of the award, which may not be presented prior to the issue of the invoice documenting the operation (form 309).
Taxable persons who are considered to be Public Bodies or private social establishments for operations carried out within the framework of humanitarian activities: three months after the delivery of goods giving rise to the right to the refund (form 308) has been made.
If the last day for filing the self-assessment of VAT is (Saturday is a non-working day ) the deadline for filing is moved to the immediately following working day.