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  • Writer's pictureDavid Bultreys

Monthly or quarterly VAT return?

The frequency of your VAT returns depends mainly on your turnover.

Criteria :

When only one of these thresholds is exceeded, the company must make monthly VAT returns :

1. Annual turnover excluding VAT of more than € 2,500,000.00

2. Annual turnover excluding VAT of more than €250,000.00 (sale of fuel, IT equipment, mobilephones and second-hand road vehicles)

3. Quarterly intra-Community turnover in excess of € 50,000.00 (sales to VAT taxable persons within the EU)

Switching from the quarterly to the monthly regime:

The changeover from the quarterly to the monthly return system takes place at the end of the first calendar quarter in which one of the above thresholds has been exceeded.

The taxable person ( or company ) is obliged to make this change known in writing no later than the tenth day of the month following the calendar quarter in question to his VAT control office.


- Q1 2022: threshold exceeded

- 10/04/2022: deadline for notifying the change of situation in writing

- 20/05/2022: deadline for sending and paying the first monthly return

Change from monthly to quarterly regime:

If the taxpayer files monthly returns and does not exceed the above thresholds, he may request a change to the quarterly scheme by sending a written request, stating the reasons, to the VAT control office to which he belongs.

The change of regime takes place on the first day of the VAT period following the acceptance of the request by the relevant administration.

DB Accounting assists you in the process of changing your VAT regime.

The changeover to the monthly system increases your administrative and accounting costs. We can reduce these costs by automating your accounting.


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