VAT registration and returns

We register your company under the VAT Act and take over its monthly VAT reporting: VAT returns, purchase and sales ledgers and VIES declarations. We also monitor your turnover so that you do not miss the point at which registration becomes mandatory.

What is included

• Checking whether and when an obligation to register arises.
• Mandatory and voluntary VAT registration.
• Registration for intra-Community acquisitions above the threshold.
• Monthly VAT returns, purchase and sales ledgers, VIES declarations.
• VAT deregistration when the grounds for registration no longer apply.

VAT reporting is included in the “Business” and “Premium” packages.

Who it is for

For companies and self-employed persons whose turnover is approaching the threshold, for companies that buy goods from other EU countries, and for those who want to register voluntarily, for example because they work mainly with VAT-registered clients.

From 1 January 2026 there are two important changes. The threshold is in euro, and turnover is calculated for the calendar year rather than for the last 12 months (source). The seven-day deadline for the application runs from the day the threshold is exceeded. This means that when turnover is close to the threshold, every large invoice must be watched, not just the monthly total.

After registration, the company charges VAT on its taxable supplies, keeps purchase and sales ledgers and files a VAT return for every tax period, even when there are no transactions (source: Art. 125(1) VAT Act). Registration is therefore a decision that affects the whole of the company's operations, and it is worth discussing before the application is filed.

Statutory deadlines

• From 1 January 2026, the threshold for mandatory registration is EUR 51,130 annual domestic turnover (source: Art. 96(1) VAT Act). Turnover is calculated for the calendar year (source).
• The application is filed within 7 days of the date the threshold is exceeded. The registration date is the day after the threshold is exceeded (source).
• For intra-Community acquisitions of goods exceeding EUR 10,000 in a calendar year, the application is filed no later than 7 days before the acquisition by which the threshold is exceeded (source: Art. 99 VAT Act).
• The VAT return and the VIES declaration are filed by the 14th of the following month (source).
• Voluntary registration has no deadline (source).

If you were registered because your turnover exceeded EUR 51,130, you may apply for deregistration once the grounds for mandatory registration no longer apply; the law sets no deadline for this (source: Art. 108(1)(1) and Art. 109(2) VAT Act).

What the client provides

• A turnover report from the start of the year, if we do not yet keep your accounts.
• Information on expected large transactions that may exceed the threshold.
• All purchase and sales invoices for the month, in time for the VAT return due by the 14th.
• Data on supplies with other EU countries: counterparty, VAT number, type of supply.

How we work

1. We check your turnover and whether and when an obligation to register arises.
2. We prepare and file the application and the documents.
3. After registration, we take over the monthly VAT reporting.
4. We watch for changes in your business that affect VAT: new supplies from the EU, exports, sale of assets.

If you are not yet registered but your turnover is approaching the threshold, we will tell you in good time. That way the application is filed within the 7-day deadline, and your prices and invoices are ready for charging VAT from the registration date.

Frequently asked questions