The VAT return can be submitted from February 1 until April 30, 2024.
In the VAT Form 2024 it is allowed to fill in the VP panel with which to report the VAT settlement data of October-November-December 2023 (monthly subjects) or the fourth quarter 2023 (quarterly subjects).
The reporting of periodic settlement data for the fourth quarter can then be made with the annual VAT return, but in that case the return must be sent by February 29, 2024.