As the COVID-19 epidemic continues to directly impact all businesses worldwide, local governments are offering support to help with tax obligations. From deadline extensions to payment deferrals, regulations around the word are being altered to help companies meet their VAT reporting requirements. We have created a list of these government tax support measure to help our clients understand the rapidly-changing tax environment. If your international business is looking for help in navigating these new rules, please reach out to your TMF Group representative or make an enquiry
Jurisdiction Tax support measure
Austria Tax deadline extension
The Austrian Ministry of Finance is allowing requests to extend submission deadlines for tax returns. 

VAT deadline extension
Extensions for submitting VAT declarations have been made by the Belgium government and are as follows:

  • February 2020 VAT return is due by 6th April 2020
  • March 2020 and Q1.2020 are due by 7th May 2020
  • Annual Client Listing for 2019 is due by 30th April 2020

An automatic two-month extension has been granted for the payment of the VAT liability with no penalty or interest charges. VAT for February 2020 is due by 20th May 2020 and VAT for March 2020 and Q1.2020 is due by 20th June 2020.

Bulgaria No VAT deadline extension
There is no extension for submission of the VAT returns or payment of the VAT liability for businesses. 
Croatia Tax deferral
Businesses can file a claim to have taxes deferred for three months and/or their repayments may be granted in instalments and without interest until June 20, 2020.
Cyprus VAT temporary suspension
The Ministry of Finance announced a temporary suspension until the end of April 2020 to file a tax return and pay VAT. The basic VAT rate has been reduced from 19% to 17% over a two-month period from 1 April 2020 to 31 May 2020. The VAT rate has been reduced from 9% to 7% for a period of three and a half months, from 1 April 2020 to 15 July 2020.
Czech Republic

VAT fines waived
The fines for late VAT filings will be automatically waived from 1 March to 31 July 2020.

Additional penalties for late reporting will be waived through individual requests.

Denmark VAT deadline extended
The payment deadline for companies that pay VAT monthly is postponed for 30 days for 3 months (March, April and May 2020). For companies that pay VAT on a quarterly basis, the first and second quarters of 2020 will be combined, so that the payment deadline will be 1 September 2020 for both quarters. For companies that pay VAT on a bi-annual basis, the first and second half years are combined, so that the payment deadline becomes 1 March 2021 for both half-years.
Estonia No VAT changes
VAT returns must be filed and the taxes must be paid in a timely manner.
Finland Late payment waiver
Although no additional time can be given for submission of VAT returns, a late payment penalty may be waived, and a request can be made for late payment interest to not be collected.
France No VAT changes
No deferment of payment will be granted by the French Tax Administration on indirect taxes (VAT, PAYE, IPT, Eco Contribution).
Germany Defer payment
Companies can apply for tax payments to be deferred and free of interest.
Greece Tax obligation suspension
Businesses with their main activity mentioned on the activity code numbers list will receive a suspension of pay for their March tax obligations for a duration of four months.
Hungary No extension of deadlines
There will be no extension of the deadline for submission of the VAT return or for making payment of the VAT liability for non-established VAT registered businesses.
  No VAT changes
No VAT related aid has been implemented by the Hungarian government.
Ireland Regular VAT filing
Affected businesses are advised to continue to file their VAT returns on time. Interest on late payments is suspended for all SME businesses for January and February VAT and February and March PAYE (employers) liabilities.
Italy Suspension of taxes
Companies established in Italy operating in the tourism and hospitality sectors, as well as companies with their main activity relating to sports, transport, and catering can benefit from the suspension of tax duties other than payments, such as the VAT return, expiring in the period 8th March 2020 – 31st May 2020.
Latvia No VAT extensions
The Latvian government has provided no extensions for submission of the VAT returns or for making the VAT liability payments, but waived the conditions in the Value Added Tax Act for the refund of overpaid VAT, which will speed up the refund process.
Lithuania Tax exemption
The Lithuanian tax authorities have published a list of companies that are automatically exempt for default interest on taxes. After the crisis, they will have two months to complete the tax or tax-free loan agreement.
Luxembourg No VAT penalties
The Registration Duties, Estates and VAT Authority has stated there will be no administrative penalty for exceeding a deadline for filing VAT returns.
Malta Deferred taxes
VAT dues will be settled in two equal instalments with the two quarterly returns immediately following the quarter whose dues would have been deferred. No interest or penalties to be charged on deferred taxes.
Netherlands Deferral requests
Taxpayers can request deferral of payment for all assessments of income tax, corporate tax, VAT and payroll taxes.
Norway Deadlines are unchanged
The Norwegian tax office confirmed that the deadlines for submission of the VAT returns remain unchanged. The deadline for payment of the payment of the VAT liability for the first reporting period is postponed from 14th April to 10th June. The deadline for the annual report for primary industries is not postponed.
Poland Tax payment deferral
The Polish tax office is allowing taxpayers to apply for deferment of tax payment.
Portugal VAT changes
VAT changes are provided to a limited number of industries. Fractional payment of VAT can be made by these companies in 3 monthly instalments without interest or in 6 monthly instalments, with a 50% reduction on interest for late payments.
Romania Tax measures
The Ministry of Public Finance and ANAF are supporting businesses with new tax measures. Interest rates and late penalties for due tax obligations will not be calculated and are not due up until 30 days after the state of emergency. These obligations will not be considered outstanding tax liabilities.
Slovakia Tax measures
The deadline for filing tax returns has been extended and the government will notify businesses of the new deadlines. The law does not allow for extension of the VAT return period so you must ask for a waiver within 30 days of the due date.
Slovenia VAT payment may be deferred
There is a possibility for the VAT payment to be deferred for businesses affected by the pandemic.
Spain No tax changes
No postponements of deadlines for taxes, filings and returns will occur. Due dates remain unchanged.

Tax payment deferral
The Swedish tax office is offering deferral of payment of VAT to affected companies. There are no due dates linked to this deferment opportunity, but after an application additional 1 to 2 months can be granted.

Interest will be calculated from the day after the deferment has been granted at the rate of 1.25% per year, on daily basis.

Switzerland Suspension of interest
The Swiss Tax Authorities announced the temporary suspension of the moratorium interests. No interest will be calculated and claimed on late payments from 20 March 2020 to 31 December 2020.
UK Temporary changes to VAT payments
HMRC has announced temporary changes to the VAT payments due between 20 March 2020 and 30 June 2020 to help businesses manage their cash flow.