The VAT return can be filed from February 1 until April 30, 2026.
In VAT form 2026, it is possible to complete section VP to report VAT settlement data for October–November–December 2025 (monthly filers) or for the fourth quarter of 2025 (quarterly filers).
The data for the fourth quarter periodic settlements can therefore be communicated with the annual VAT return, but in this case, the return must be sent by March 2 (as February 28 falls on a Saturday).