Most businesses must fle a VAT return with the tax authorities
for each calendar month (under certain circumstances for each
calendar quarter) and pay the net VAT amount due to the tax
authorities at the same time.
The normal deadline for fling and payment is the 10th day
after the end of the calendar month (if it is a working day), but
the tax authorities will normally extend this deadline by one
month upon request. A VAT return has to be fled as well for the
calendar year, summarizing the information already reported in
the monthly or quarterly returns and correcting any errors which
are found in them. This annual return must be submitted by 31
May of the following year. Extensions may be granted by the tax
Any additional VAT due to the tax authorities for that
year must be paid to the tax authorities within four weeks of the
submission date of the annual return.