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Practical Handbook VAT 2021

Period for presentation

In general, the recapitulative return shall cover the transactions carried out in each calendar month and shall be filed during the first twenty calendar days of the month immediately following the corresponding monthly period, except for the return corresponding to the month of July, which may be filed during the month of August and the first twenty calendar days of the month of September, and the return corresponding to the month of December, which shall be filed during the first thirty calendar days of the month of January.

When neither during the reference quarter nor in each of the four previous calendar quarters the total amount of supplies of goods and services to be included in the recapitulative return exceeds 50,000 euros, excluding value added tax, the recapitulative return must be filed during the first twenty calendar days of the month immediately following the corresponding quarterly period, except for the last quarter of the year, which must be filed during the first thirty calendar days of the month of January.

If at the end of any of the months making up each calendar quarter the amount referred to in the preceding paragraph is exceeded, a recapitulative return must be submitted for the month or months elapsed since the beginning of that calendar quarter during the first twenty calendar days immediately following, in accordance with the following criterion:

  1. If the amount mentioned in the previous paragraph is exceeded in the first month of the calendar quarter, a monthly declaration must be filed including the transactions carried out in that month.

  2. If the amount mentioned in the previous paragraph is exceeded in the second month of the calendar quarter, a monthly return must be filed, including the transactions corresponding to the first two months of the quarter and incorporating a mark indicating that it is a truncated quarter.