VAT returns become monthly: obligations and exceptions under the new regime

According to decision A.1049/28.03.2025

Mandatory monthly VAT returns for businesses that started operating:

• from 1/4/2025 onwards: VAT returns are filed on a

monthly basis, regardless of whether single-entry or double-entry

books are kept.

• from 1/1/2024 to 31/3/2025: VAT returns are

filed monthly from 1/7/2025.

• up to 31/12/2023: VAT returns may be filed monthly,

on an optional basis, from 1/10/2025.

Returning to quarterly VAT returns

After 24 months of mandatory monthly filing, businesses and self-employed professionals with single-entry books can return to quarterly filing. The tax period choice declaration must be made by the second-to-last working day of the 1st, 4th, 7th or 10th month, as applicable, provided that at least 24 months have passed since the business started by the month before the declaration. The choice of tax period takes effect from the 1st day of the month in which the declaration is filed. The declaration is made through AADE’s myAADE portal, under Registry & Communication / Change of registry details. The choice of a quarterly tax period cannot be revoked before 12 months have passed.

Exceptions and optional inclusion

Businesses with single-entry books that started operating by the end of December 2023 may, if they wish, join the monthly filing system from 1 October 2025. The monthly tax period choice declaration is filed by the second-to-last working day of the 1st, 4th, 7th or 10th month, as applicable, starting from 1 October 2025. The choice of a monthly tax period takes effect from the 1st day of the month in which the declaration is filed and cannot be revoked before 12 months have passed.

The purpose of this measure is to reduce tax evasion and also to improve businesses’ liquidity management.

This article is for information purposes only and does not replace specialised professional advice.

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