Filenews 8 January 2026
The Tax Department announced the extension of the deadline for the submission of the VAT Return and payment of the VAT due, as well as the INTRASTAT Return, giving additional time to taxpayers to fulfil their obligations.
Specifically, the submission of the VAT Return and the payment of the VAT due for the tax period ended on November 30, 2024, as well as the submission of the INTRASTAT Return for the month of December 2024, is extended until January 14, 2025.
Financial charges after the deadline
The Tax Department clarifies that after 14/01/2025, both the submission of the VAT Return and the payment of any VAT due, as well as the submission of the INTRASTAT Return, will be considered overdue and the prescribed financial charges will be imposed.
In particular, the following are provided:
- Failure to submit a VAT return on time: €100
- Failure to pay VAT due on time: additional tax of 10% on the amount due
- Failure to submit an INTRASTAT Declaration on time: €15
The Tax Department calls on taxpayers to comply with the new deadline in order to avoid additional fines and charges.
