Filing frequency, return due date and payment due date for 154 jurisdictions. Search by country, filter by region or tax type. Source: EY Worldwide VAT, GST and Sales Tax Guide 2026.
| Jurisdiction | Region | Tax type | Filing frequency | Return due | Payment due | Notes |
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Data sourced from the EY Worldwide VAT, GST and Sales Tax Guide 2026, current as of 1 January 2026. This lookup is a reference aid; always verify deadlines against the relevant tax authority or your local advisor before filing. Some 1-page chapters (e.g., Kuwait, Liechtenstein) carry limited detail because VAT is not yet in force or follows a neighbouring regime.
Pick the jurisdictions you file in, customise the return labels and due dates, and get email reminders on the lead times you program. Free, no account required. Save it to a free DeterminedAI account to manage multiple calendars and auto-sync.
Build your filing calendar Start free → no credit cardDeterminedAI tracks the filing frequency, return due date, and payment due date for VAT, GST, and sales tax in 154 jurisdictions worldwide. The lookup above is searchable, filterable by region and tax type, and updated monthly against the latest guidance from each tax authority. Use it to plan your finance calendar, audit your existing close process, or sanity-check a deadline before submitting a return.
We cover every EU member state (with separate rows for domestic VAT and EU OSS / IOSS schemes), the UK, Switzerland, Norway, Australia, New Zealand, Singapore, Japan, Korea, India, Canada (federal GST/HST plus provincial PST/QST/RST), Mexico, Brazil, Chile, Colombia, the GCC (UAE, Saudi Arabia, Bahrain, Oman), South Africa, Kenya, Nigeria, and 100+ more. Each entry includes filing frequency (monthly / quarterly / bi-monthly / annual), the return due date, the payment due date when it differs, and the legal basis.
Type a country name in the search box, or use the region and tax-type filters above. Click any row to see the legal basis, the source we pull from, and any country-specific quirks (special deadlines for the year-end period, weekend/public-holiday rollovers, electronic vs paper filing differences). To turn this static lookup into your calendar with email reminders, use the free filing calendar builder — it pre-populates from the same dataset and lets you set custom lead times.
Most EU member states require monthly VAT returns once you cross a domestic turnover threshold (commonly €600k–€1m), with quarterly filing for smaller traders. Standard due date is the 20th–25th of the month following the period end, but it varies — Germany 10th, France 19th–24th depending on legal form, Spain 20th (or 30th for the last period of the year).
EU OSS returns are filed quarterly by the end of the month following each quarter: 30 April, 31 July, 31 October, 31 January.
Filing frequency is set by each country and usually depends on your turnover and registration type. Typical patterns: monthly for large traders, quarterly for SMEs, annually for very small businesses. Some regimes (EU Non-Union OSS, UK Annual Accounting) have fixed frequencies regardless of size.
Filter the table above by Frequency to see what applies in each jurisdiction.
Penalties vary by country. Common patterns: a fixed late-filing penalty (€100–€500), interest on unpaid VAT from the original due date (typically 4–10% annualised), and progressive surcharges for repeated late filings. The UK uses a points-based regime — five points triggers a £200 penalty.
Germany and France can suspend your VAT registration after persistent non-compliance. EU OSS late filings can lead to expulsion from the scheme after three reminders, forcing per-country VAT registrations instead.
Usually, but not always. Many countries align return and payment dates (UK, Ireland, Netherlands), but several split them — France gives a few extra days for payment, Italy splits monthly payment from quarterly returns, and EU OSS requires payment by the same deadline as the return.
The lookup above shows both columns separately so you don't pay late by accident.
Yes. Use our free filing calendar tool to pick the jurisdictions you file in, customise the lead time (e.g. 14 days before, 3 days before, day-of), and subscribe with your email — we send reminders for each return based on the schedule you build.
There's also a one-click subscribe on this page for headline alerts on a single country.
EU OSS (Union and Non-Union) returns are due by the end of the month following each calendar quarter — 30 April, 31 July, 31 October, 31 January. Payment is due the same day. Returns must be filed even when there are no sales (nil return).
Late filings receive automatic reminders from the member state of identification (Ireland for most US SaaS); three missed reminders trigger removal from the scheme.