VAT obligations

YEAR 2026

Over the years, the number of VAT obligations has varied considerably; at the same time, the corresponding deadlines have changed several times.

We summarise in the tables below the main VAT deadlines and novelties for 2026, broken down by fulfilment.

Annual VAT payments

VAT Model

VAT TR forms

Periodic VAT settlements

Intrastat Models

Split Payment Lists

The lists of companies, entities and foundations, updated to 7 January 2026, to which the split payment will be applied for the year 2026 (Article 17-ter, paragraph 1-bis, of the VAT decree) are published in the relevant section of the website of the Department of Finance. It is possible to search for the companies listed in the six available lists by tax code or name.

Quarterly VAT payments