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AGENDA – FISCAL DEADLINES

January - February - March - April - May - June - July - August - September - October - November - December

January

15/01 : Submission of return and payment of the balance of the 4th quarter N-1 withholding tax, for those that submit quarterly (annual advance deductions of less than €34,610), and December N-1 for those that submit monthly (annual advance deductions over €34,610).  
Tax returns for companies that close their accounts on 30/06/N-1.

20/01 : Submission of return and payment of the 4th quarter N-1’s VAT balance (quarterly returns) and December N-1 (monthly returns).
Quarterly intra-Community listings (for intra-Community deliveries of less than €100,000 over the four previous quarters) and monthly intra-Community listing.

February

15/02 : Submission of return and payment of January’s withholding tax for those that submit monthly.

20/02 : Submission of return and payment of January’s VAT (monthly returns).
Monthly intra-Community listing.
Payment of the 1st quarterly VAT advance, for quarterly tax-payers.

March

01/03 : Tax forms (fiches fiscales), 281.10 to 281.30.

15/03 :Submission of return and payment of February’s withholding tax for those that submit monthly.

20/03 : Submission of return and payment of February‘s VAT (monthly returns).
Monthly intra-Community listing.
Payment of the 2nd quarterly VAT advance, for quarterly tax-payers.
VAT (advance payments) for companies that close their accounts on 31/03.

31/03 : Annual list of VAT-paying clients - year N-1.
Tax returns for companies whose accounts close on 30/09/N-1.

April

10/04 : VA 1 for companies that close their accounts on 31/12.

15/04 : Submission of return and payment of the 1st quarter’s withholding tax for those that submit quarterly and March for monthly returns.

20/04 : Submission of return and payment of the VAT balance for the 1st quarter (quarterly returns) and March (monthly returns).
Quarterly and monthly intra-Community listing.

May

15/05 : Submission of return and payment of the May withholding tax for those that submit monthly.

20/05 : Submission of return and payment of April’s VAT (monthly returns).
Monthly intra-Community listing.
Payment of the 1st quarterly VAT advance, for quarterly tax-payers.

June

15/06 : Submission of return and payment of May’s withholding tax for those that submit monthly.

20/06 : Submission of return and payment of May’s VAT (monthly returns).
Monthly intra-Community listing.
Payment of the 2nd quarterly VAT advance, for quarterly tax-payers.
VAT (advance payments) for companies that close their accounts on 30/06.

30/06 : Tax returns for individuals, paper version.
Tax returns for companies that close on 31/12/N-1.
Tax forms (fiches fiscales) 281.40 to 281.50

July

10/07 : VA 2 for companies that close their accounts on 31/12.

15/07 : Submission of return and payment of the 2nd quarter’s withholding tax for those that submit quarterly and June for monthly returns.

20/07 : Submission of return and payment of the VAT balance for the 2nd quarter (quarterly returns) and for June (monthly returns).
Quarterly and monthly intra-Community listing.

August

15/08 : Submission of return and payment of July’s withholding tax for those that submit monthly

20/08 : Submission of return and payment of July’s VAT (monthly returns)
Monthly intra-Community listing.
Payment of the 1st VAT advance for the 3rd quarter, for quarterly tax-payers.

September

15/09 : Submission of return and payment of the August withholding tax for those that submit monthly.

20/09 : Submission of return and payment of August’s VAT (monthly returns).
Monthly intra-Community listing.
Payment of the 2nd VAT advance for the 3rd quarter, for quarterly tax-payers.
VA 4 (advance payments) for companies that close their accounts on 30/09.

30/09 : Tax returns for companies that close their accounts on 31/03.

October

10/10 : VA 3 for companies that close their accounts on 31/12.

15/10 : Submission of return and payment of the withholding tax of the 3rd quarter for those that submit quarterly and September for monthly returns.

20/10 : Submission of return and payment of the 3rd quarter’s VAT balance (quarterly returns) and September (monthly returns).
Quarterly and monthly intra-Community listing.

31/10 : Electronic version of the tax return for private individuals: as an authorized agent for declarations sent online via TOW, our office has a deadline up to 31.10.

November

15/11 : Submission of return and payment of October’s withholding tax for those that submit monthly.

20.11 : Submission of return and payment  of the October VAT (monthly returns)
Monthly intra-Community listing.
Payment of the 1st VAT advance for the 4th quarter, for quarterly tax-payers.

Décember

15/12 : Submission of return and payment of the withholding tax for the 4th quarter (= October and November) for quarterly returns and November for those that submit monthly.

20/12 : Submission of return and payment of November’s VAT (monthly returns).
Monthly intra-Community listing.
Payment of the 2nd VAT advance for the 4th quarter, for quarterly tax-payers.
VAT (advance payments) for companies that close their accounts on 31/12.

24/12 : Advance VAT payments on December operations for monthly tax-payers.