AGENDA - ECHEANCES FISCALES

Take a look at the month-by-month calendar of tax deadlines

15/01 : Withholding tax on professional income tax return and payment for the 4th quarter N-1 for quarterly filers (annual withholding tax less than €38,060.00) or for December N-1 for monthly filers
Corporate tax return for companies closing their accounts on 30/06/N-1 and introduction of “Local File” in relation to transfer prices

20/01 : VAT return and payment for the 4th quarter N-1 (quarterly filers) and for December N-1 (monthly filers)
Quarterly intra-Community listings (if threshold for intra-Community supplies is less than €100,000 over the four preceding quarters) and monthly intra-Community listings

15/02 : Withholding tax on professional income tax return and payment for January, for monthly filers

20/02 : VAT return and payment for January (monthly filers)
Monthly intra-Community listings

01/03 : Tax forms 281.10 to 281.30

15/03 : Withholding tax on professional income tax return and payment for February, for monthly filers

20/03 : VAT return and payment for February (monthly filers)
Monthly intra-Community listings
VA 4 for companies closing their accounts on 31/03

31/03 : Annual list of taxable clients – year N-1
Corporate tax return for companies closing their accounts on 30/09/N-1 and introduction of “Local File” in relation to transfer prices

10/04 : VA 1 for companies closing their accounts on 31/12

15/04 : Withholding tax on professional income tax return and payment for the 1st quarter for quarterly filers or for March for monthly filers

20.04 : VAT return and payment for the 1st quarter (quarterly filers) or for March (monthly filers)
Quarterly and monthly intra-Community listings

15/05 : Withholding tax on professional income tax return and payment for April, for monthly filers

20/05 : VAT return and payment for April (monthly filers)
Monthly intra-Community listings

15/06 : Withholding tax on professional income tax return and payment for May, for monthly filers

20/06 : VAT return and payment for May (monthly filers)
Monthly intra-Community listings
VA 4 for companies closing their accounts on 30/06

30/06 : Personal income tax return, paper version
Corporate tax return for companies closing their accounts on 31/12/N-1
Tax forms 281.40 to 281.50

10/07 : VA 2 for companies closing their accounts on 31/12

15/07 : Withholding tax on professional income tax return and payment for the 2nd quarter for quarterly filers or for June for monthly filers

20/07 : VAT return and payment for the 2nd quarter (quarterly filers) or for June (monthly filers)
Quarterly and monthly intra-Community listings

15/08 : Withholding tax on professional income tax return and payment for July, for monthly filers

20/08 : VAT return and payment for July (monthly filers)
Monthly intra-Community listings

15/09 : Withholding tax on professional income tax return and payment for August, for monthly filers

20/09 : VAT return and payment for August (monthly filers)
Monthly intra-Community listings
VA 4 for companies closing their accounts on 30/09

30/09 : Corporate tax return for companies closing their accounts on 31/12 and 31/03 and introduction of “Local File” in relation to transfer prices

10/10 : VA 3 for companies closing their accounts on 31/12

15/10 : Withholding tax on professional income tax return and payment for the 3rd quarter for quarterly filers or for September for monthly filers

20/10 : VAT return and payment for the 3rd quarter (quarterly filers) or for September (monthly filers)
Quarterly and monthly intra-Community listings

26/10 : Personal income tax return, electronic version: as a proxy appointed to submit tax returns via Tax-On-Web (TOW), FMG’s deadline is 16.10.

15/11 : Withholding tax on professional income tax return and payment for October, for monthly filers

20/11 : VAT return and payment for October (monthly filers)
Monthly intra-Community listings

15/12 : Withholding tax on professional income tax return and payment – instalment for the 4th quarter (=October and November) for quarterly filers or for November for monthly filers

20/12 : VAT return and payment for November (monthly filers)
Monthly intra-Community listings
VA 4 for companies closing their accounts on 31/12

24/12 : Payment of the VAT instalment for transactions in December for persons taxable on a monthly basis, and for the 4th quarter for persons taxable on a quarterly basis