VAT returns can be submitted from February 1 until April 30, 2025.
In the VAT Form 2025, it is allowed to fill out the VP panel with which to report the VAT settlement data for October-November-December 2024 (monthly subjects) or the fourth quarter 2024 (quarterly subjects).
The reporting of periodic settlement data for the fourth quarter can then be done with the annual VAT return, but in that case the return must be sent by February 28, 2025.