Summary
- Several EU countries have implemented summer deadline extensions for 2026 VAT returns. [marosavat.com]
- Belgium abolishes the VAT holiday scheme from May 2026 (VAT chain reform); tolerance measure means no late filing penalties for 2026 returns filed within old holiday deadlines. [fintua.com]
- Businesses should audit country‑by‑country calendars, especially for VAT returns, Intrastat, ESLs and SAF‑T/RTR/e‑invoicing. [linkedin.com]
Extended article
Marosa’s July 2026 update highlights that traditional summer deadline extensions across the EU are being reshaped. Belgium’s VAT chain reform (Act published 23 March 2023, next phase from 1 May 2026) introduces a new VAT provisions account replacing the current VAT credits/debts account, abolishes the VAT holiday scheme and phases out old bank account numbers. As a tolerance, 2026 returns filed within the old holiday deadlines will not attract late filing penalties. Other Member States (e.g. Italy, Luxembourg, Portugal) have specific summer schedules. Businesses should ensure VAT payments arrive on time, particularly given tighter cut‑offs and public holiday shifts. [marosavat.com], [fintua.com], [linkedin.com]
Sources:
- Marosa – Summer Deadline Extensions
- Fintua – Global VAT Guide Apr 2026
- Marosa – VAT Due Dates in Europe [marosavat.com]
- [fintua.com]
- [marosavat.com]
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