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Tax Calendar

DATE OBLIGATION FORM
30 April Submission of Tax Return by individ als whose gross income exceeds €19 500 I.R. 1
Submission of employer’s Return I.R. 7
30 June Payment of Contribution to Defence Fund on income for the first six months I.R.601
Submission of personal Tax return by self-employed Individuals who do not repare audited accounts I.R. 1
Payment of income tax balance for 2008 through self assessment by individuals who do not prepare audited accounts
1 August Submission of Temporary Tax Assessment for the current year I.R 6
Payment of first instalment of tax based on the temporary tax assessment
Payment of prior years balance of income tax through tax assessment I.R. 158
30 September Payment of the second instalment of tax based on the temporary tax assessment
Payment of Immovable Property Tax
31 December Submission of Company’s income tax return I.R.4
Submission of Tax Return, accounts and additional information by individuals who submit audited accounts I.R.1
Submission of revised Temporary Tax Assessment I.R.6
Payment of third installment of tax based on the Temporary Tax Assessment
By the end
of the next
month
Tax deducted from employees emoluments I.R.61
Contribution to the Defence Fund withheld from
dividends, interests
I.R.601
Social insurance deducted from employees emoluments.
By the 10th of the second month after the end of the VAT period Submission of VAT Return and payment of VAT due. VAT 4
By the 15th of the next month Submission of VIES VIES 1
By the 10th of the next month Submission of Intrastat
INRTASTAT 1.1
INRTASTAT 1.2

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