This can be because:
If you file for the United Kingdom, Spain or Italy via VAT Services on Amazon, your VAT return filing periodicity is likely to be quarterly. This means that you will not see a draft VAT return each month, and only for the last month of the quarter will a VAT return be generated by your tax agent for your review. In Spain and Italy, the VAT return quarter will always follow the calendar quarters (that is, ending in March, June, September and December). For the United Kingdom, your VAT return quarter may end on any month, and this is determined by the tax authorities at the time when your VAT registration number is issued.
Please note: for Italy, the VAT return is required to be submitted quarterly. However, payments can be made either quarterly or monthly. Even if the VAT return is not due, please ensure that you have made any required payments. If you have a VAT payment due, you will be notified of this on the View Filings page in Seller Central.
If you still have questions on this topic, please contact us.