Tax calendar for Spain, France, Germany, Italy and Portugal. Each deadline with its official source and who it affects.
checked on 25 August 2026
Last day to file Spain’s Form 303 for 3T 2026. The window runs from the 1st to the 20th: filing late triggers a surcharge even when the result is a refund.
Who it affects: Whoever settles Spanish VAT quarterly under the general regime.
Companies’ invoicing systems must comply with the Verifactu regulation: records chained by hash, unalterable and with a QR code. Verifactu and TicketBAI are incompatible: the Basque Country and Navarre use TicketBAI.
Who it affects: Companies subject to Spanish corporate income tax.
Companies with more than €800,000 in annual turnover must ISSUE in a structured electronic format. The obligation to RECEIVE has been in force since January 2025 and has no exceptions.
Who it affects: German companies with annual turnover above €800,000.
PDF invoices stop being accepted without a qualified electronic signature. A non-compliant QR blocks the VAT deduction for whoever receives it.
Who it affects: Issuers subject to Portuguese rules.
Last day to file Spain’s Form 303 for 4T 2026. The window runs from the 1st to the 20th: filing late triggers a surcharge even when the result is a refund.
Who it affects: Whoever settles Spanish VAT quarterly under the general regime.
Last day to complete the substitute retention (conservazione sostitutiva) of the 2025 e-invoices. Specifications 1.9.1 have been in force since 15 May 2026 and the SdI automatically rejects whatever doesn’t meet them.
Who it affects: Those required to use Italian e-invoicing.
Last day to file Spain’s Form 303 for 1T 2027. The window runs from the 1st to the 20th: filing late triggers a surcharge even when the result is a refund.
Who it affects: Whoever settles Spanish VAT quarterly under the general regime.
Self-employed people and the other obligated parties enter Verifactu. Same requirements: chaining, unalterability and QR.
Who it affects: Self-employed people and others required to invoice.
Last day to file Spain’s Form 303 for 2T 2027. The window runs from the 1st to the 20th: filing late triggers a surcharge even when the result is a refund.
Who it affects: Whoever settles Spanish VAT quarterly under the general regime.
SMEs, very small and micro-enterprises move to issuing in a structured format. Note: THIS is the only postponement to 2027 — receipt and the directory remain 1 September 2026 for everyone.
Who it affects: SMEs, TPE and micro-enterprises subject to VAT in France.
Last day to file Spain’s Form 303 for 3T 2027. The window runs from the 1st to the 20th: filing late triggers a surcharge even when the result is a refund.
Who it affects: Whoever settles Spanish VAT quarterly under the general regime.
The threshold disappears: every German company must issue in a structured electronic format.
Who it affects: All German companies.
From this date EVERY company subject to VAT in France must be able to RECEIVE e-invoices, with no size exemption. The public PPF portal was abandoned and THERE IS NO FREE PUBLIC OPTION: you must contract a private «plateforme agréée» (PA) — the official name changed: they used to be called PDP. Only B2G stays on Chorus Pro. The penalty regime is not a fine per invoice but an astreinte: a formal notice, €500, then €1,000 every three months while the breach lasts.
Who it affects: Every company subject to VAT in France, with no minimum size.
Every VAT-registered company established in France must be listed in the central directory before this date, INCLUDING those that won’t have to issue until 2027. The consequence of not being listed isn’t a fine: its suppliers WON’T BE ABLE TO INVOICE IT, because they won’t know which platform to send to. Three decisions come first: which platform, which address is declared and at what level it is routed (SIREN, SIRET or routing code).
Who it affects: Every VAT-registered company established in France, whether or not it issues yet.
Large and mid-sized companies (ETI) must also ISSUE in a structured format —Factur-X, UBL or CII— through an accredited platform. A PDF by email no longer counts. The penalty for a non-electronic invoice is €15.
Who it affects: Large companies and mid-sized companies (ETI).
Since 15 May 2026 the SdI AUTOMATICALLY rejects invoices that don’t meet specifications 1.9.1. A rejection is not a warning: the invoice doesn’t exist until it is resent correctly.
Who it affects: Those subject to Italian e-invoicing.
Every invoicing system on the market must meet the Verifactu regulation’s requirements since 29 July 2025, with a responsible declaration from the manufacturer. THIS WAS NOT POSTPONED: the delay to 2027 applies to whoever INVOICES, not to whoever SELLS the software. Anyone buying software today can —and should— ask for that declaration in writing.
Who it affects: Makers and resellers of invoicing software. And whoever buys it, who can demand the declaration.
Every German company must be able to RECEIVE structured e-invoices since 1 January 2025, with no size exemption and no transition period. Issuing them isn’t required yet: that comes in 2027 and 2028.
Who it affects: All German companies, with no minimum size.
TicketBAI is in force in the three Basque provincial tax authorities and in Navarre. It is INCOMPATIBLE with Verifactu: whoever pays tax there doesn’t enter Verifactu, and confusing them leads to buying the wrong system.
Who it affects: Taxpayers in Álava, Bizkaia, Gipuzkoa and Navarre.
They go into Google, Outlook or Apple and update themselves: if a date is postponed, it changes on its own. We ask for no data.
Or copy this address into any calendar that accepts subscriptions:https://www.aim-papyr.ai/en/tax-calendar.ics
Leave your email and your countries. We write 30, 7 and 1 day before each deadline, with the tool that meets it. No account. Unsubscribe in one click.
This is a calendar, not a diagnosis. An obligation appearing here doesn’t mean it applies to you: that depends on your regime, your turnover and your country. That’s why each deadline says who it affects and where it comes from, so you can check it or ask your adviser.
AIM PAPYR reads and checks documents. It files nothing with any authority, is not an invoicing system or an accredited platform, and does not replace an adviser.