Knowing the tax calendar is half of cash planning. Below we summarise the filing periods businesses meet most often. Dates can shift due to legislative changes, public holidays and weekends; always rely on the Revenue Administration’s current tax calendar for exact dates.
Every month
- VAT return: Usually filed and paid in the last week of the following month.
- Withholding & premium return: For deductions from salaries, rent and freelance payments, filed before the last week of the following month.
- Ba-Bs forms: Purchases and sales above a set amount are reported by the end of the following month.
- e-Ledger submissions: Completed within set periods depending on the term.
Every quarter
- Provisional tax: Income and corporate taxpayers declare provisional tax on quarterly profits. The amount paid is offset in the annual return.
Once a year
- Annual income tax return: Filed in spring by sole traders and freelancers; payment is split into instalments.
- Corporate tax return: Filed by capital companies after the annual income tax period.
To never miss a date
- Send documents to your advisor in the first week of each month.
- Learn amounts due in advance and set them aside in a separate account.
- Know about voluntary disclosure for late filings and our late-payment interest calculator.
Our clients do not have to juggle this calendar: we send the amounts before each filing period, with an explanation.
