FR0600 (VAT return): the filing deadline and the most common mistakes
When to file the FR0600 VAT return, how the deadline is counted, what changes with a half-yearly period and which mistakes to avoid.
FR0600 is the value added tax (VAT) return that every VAT payer files for each tax period, even if there was no activity in that period. It is submitted through the tax authority's Electronic Declaration System (EDS).
When to file the FR0600
The general rule: the FR0600 is filed and the VAT due is paid by the 25th day of the following month. The exact deadline depends on the tax period:
- Monthly period (the usual case) – the return for a month is due by the 25th of the next month.
- Half-yearly period – available only to certain small taxpayers that are not required to file monthly reports. The return is due by the 25th of the first month of the next half-year.
If the 25th falls on a non-working day, the deadline moves to the next working day. Late filing accrues interest, and a missing return can trigger a fine.
What to file alongside the FR0600
For the same period a VAT payer usually submits more than one document:
- i.SAF – registers of received and issued invoices, by the 20th of the following month.
- FR0564 – the report on supplies of goods and services to other EU member states, if there were any such transactions, by the 25th of the following month.
What each of these notices means is covered in "i.MAS notifications: what EDS, i.SAF, i.VAZ and other letters from the tax authority mean".
The most common mistakes
- No nil return filed. If there was no activity, the FR0600 is still mandatory – filed with zeros.
- Mismatch between i.SAF and FR0600. The tax authority's systems compare register and return data; differences trigger queries.
- Forgotten credit / debit notes or advance invoices that fall into another period.
- The deadline is set for the 25th, and it is a weekend. Formally the deadline shifts, but a payment order can get stuck on a non-working day.
How not to be late when you have many clients
Once an accounting firm serves dozens of companies, a manual spreadsheet no longer shows the real status in time. Žymeklis automatically recognises FR0600 notifications from the tax authority, links them to a specific client, and shows which companies' returns are still missing, which are filed and which have a deadline coming up – with no manual ticking.
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.
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