Key deadlines
Here you can review the dates that matter to your company through the year. Where a deadline falls on a non-working day, it moves to the first following working day.
Annual deadlines
- 30 AprilIndividuals and self-insured persons
Annual tax return for individuals
The return under art. 50 of the Personal Income Tax Act for the previous year – rental income, freelance work, company managers, disposals of assets. Any tax due and the annual social-security equalisation contribution are payable by the same date.
- 30 JuneCompanies and sole traders
Annual corporate tax return
The return under art. 92 of the Corporate Income Tax Act, together with payment of corporate tax for the previous year. Filing opens on 1 March. The annual activity report to the statistics institute is due by the same date.
- 30 JuneDormant companies
Declaration of no activity
A company that carried out no activity files no financial statements, but a one-off declaration under art. 38 (9) (2) of the Accountancy Act. If it has already been filed, it is not repeated for subsequent dormant years.
- 30 SeptemberAll trading companies
Filing of annual accounts with the Commercial Register
The annual financial statements are published in the Commercial Register via application G2 to the Registry Agency. Filing within the statutory term carries no state fee. This obligation is separate from the tax return and is penalised in its own right.
Individuals who file electronically by 31 March and have no enforceable public liabilities receive a 5 % discount on the tax due.
Monthly deadlines
The figure is the day of the month following the reporting period.
- 10
Documents for cash benefits
Sick-leave data and applications for social-security benefits are filed by the 10th of the month following the month of issue.
- 14
VAT return and ledgers
The VAT return, the purchase and sales ledgers, the VIES return and Intrastat are filed by the 14th for the previous month. VAT due is payable by the same date.
- 15
Corporate tax advance instalments
Monthly advance instalments of corporate tax are payable by the 15th of the month to which they relate.
- 25
Social security, forms 1 and 6, payroll tax
Declarations form 1 and form 6 are filed by the 25th of the month following accrual. Social-security contributions and tax on employment income are payable by the same date.
Quarterly and periodic
Returns under art. 55 PITA and art. 201 CITA
For tax withheld on rental income, other income and withholding taxes – by the end of the month following the quarter: 30 April, 31 July and 31 October. For the fourth quarter the deadline is 31 January.
Quarterly corporate tax advance instalments
Payable by 15 April, 15 July and 1 December. A declaration amending the instalments is filed before the instalment being adjusted.
Tax on dividends
Payable by the end of the month following the quarter in which the distribution was resolved.
Local taxes
Property tax, the household waste fee and vehicle tax are paid in two equal instalments – by 30 June and by 31 October. Paying the full amount by 30 April earns a 5 % discount.
Would you rather not track these dates?
We file, we tell you in advance what will be needed, and we answer when the law changes.