FR0564 filing deadline: when to file the intra-EU supply report
FR0564 is due by the 25th of the following month, but only if there were supplies of goods or services to other EU states. Why it gets missed and how not to lose it next to the FR0600.
The FR0564 is due by the 25th of the following month – the same day as the FR0600 – but only for a period in which there were supplies of goods or services to other EU member states. If there were no such transactions, the form is not required. If the 25th is not a working day, the deadline moves to the next working day.
FR0564 is the tax authority’s report on VAT-taxable supplies of goods and services to other EU states. It sits beside the VAT return, not instead of it. The FR0600 is still filed every period, including a nil return.
When the form is required
- A supply of goods to another EU state (intra-Community supply).
- Certain services to a taxable person in another EU state that fall within the report.
- Not every “export”: third countries follow a different rule, not the FR0564.
VMI also lets you order a preliminary FR0564, like the FR0600, through i.SAF. That does not replace a check: the register and the report must match.
Why it gets missed
- Not every month. The client has ten months with no EU supplies, then they appear in the eleventh – the form is not on the “we always file this” list.
- Attention goes to the FR0600. The VAT return is done, the report is forgotten, the deadline is the same.
- Services, not goods. People assume FR0564 is only for goods.
- i.SAF is filled in, the separate FR0564 is not.
How it lines up with other dates
Typical sequence for a VAT payer with EU supplies: i.SAF by the 20th, then FR0600 and FR0564 by the 25th. The whole month is in the deadline calendar. If the FR0600 and i.SAF diverge, fix the mismatch first – it often involves intra-EU supplies too.
Several clients
The firm needs to know not “FR0564 is due on the 25th” but which companies the form even applies to this month. That comes from i.MAS / VMI notices and from whether the client has EU supplies.
Žymeklis recognises FR0564 notifications the same way as FR0600 and GPM313: the email is linked to the client and you can see which companies have the report received, filed or still missing – without a separate “EU supplies” Excel column.
This article is for general information only and is not individual tax or legal advice. For specific cases, rely on current information from VMI, Sodra and the Centre of Registers.
Read next
- How to forward VMI and i.MAS notifications to your accountantVMI sends the “new document” email to the confirmed Mano VMI address. The accountant needs that address – or a unique address per company.
- How an accounting firm tracks filings across dozens of clientsYou do not need a generic “the 25th is coming for someone”. You need a list: which companies still have no FR0600 or GPM313.
- FR0600 vs i.SAF mismatch: what to do when the return is “accepted with deficiencies”VMI compares FR0600 boxes 29–31 with VAT on issued invoices in i.SAF. A mismatch usually has to be cleared within 10 days.