Each VAT scheme has its own filing calendar. The key point to remember: automatic generation is only triggered on the exact day of the filing deadline — never before, never after — even if the period to be reported spans several days or weeks.
Scheme | Period covered | Filing date (transaction data) | Filing date (payment data) |
|---|---|---|---|
Monthly standard scheme | 10-day periods | Period 1 → the 20th · Period 2 → the 30th (or last day of the month) · Period 3 → the 10th of the following month | The 10th of the following month (full month) |
Quarterly standard scheme | The month | The 10th of the following month | The 10th of the following month |
Simplified VAT scheme | The month | Between the 25th and the 30th of the following month | Between the 25th and the 30th of the following month |
VAT exemption scheme | Calendar two-month period (January-February, March-April, …) | Between the 25th and the 30th of the month following the two-month period | Between the 25th and the 30th of the month following the two-month period |
💡 The Monthly standard scheme is the only one that splits the month into three 10-day periods for transaction data, with three filing dates within the month — payment data, on the other hand, remains grouped over the full month.
This calendar applies both to the automatic generation described in the articles Generating transaction data and Generating payment data, and to period corrections (see Correcting a reported period), which follow the same date calculation.
💡 Thanks to Frisbii's scheduled automations (Flow or batch), you don't need to trigger anything yourself on these dates: transaction data generation is handled automatically by your billing software, as long as your invoices, payments, and Company are correctly configured.