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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 |