
THE TAX CALENDAR
Here is the fiscal year in a nutshell. The dates we mention are generally the deadlines by which the public administration must have received a payment or document. Please note that a banktransfer you make on the due date may not be executed immediately.
15 January
Maximum deadline to pay the withholding tax.
20 January
Send the monthly VAT declaration (december) and the intracommunity listing; pay the VAT balance. (Send the "Intervat" declaration).
25 January
Send the quarterly (fourth quarter) VAT declaration and the intracommunity listing; pay the VAT balance. (Send the "Intervat" declaration).
31 January
Filing the social security declaration and paying the balance.
20 February
Send the VAT declaration and make the payment if it is monthly. (Send the "Intervat" declaration).
20 March
Send the VAT return and settle the payment if it is monthly. (Send the "Intervat" declaration).
31 March
Deadline to send the annual listing with VAT customers.
10 April
Make first advance payment of taxes (personal income tax and companies whose financial year ends on 31/12).
15 April
Maximum time to pay withholding taxes.
20 April
Send the monthly VAT declaration and the intracommunity listing; pay the VAT balance. (Send the "Intervat" declaration).
25 April
Send the quarterly (first quarter) VAT declaration and the intracommunity listing; pay the VAT balance. (Send the "Intervat" declaration).
30 April
Send the social security declaration and pay the balance.
20 May
Send in the VAT declaration and make the payment if it is monthly. (Send the "Intervat" declaration).
20 June
Send the VAT return and settle the payment if it is monthly. (Send the "Intervat" declaration).
10 July
Make the second advance payment of taxes (personal income tax and companies whose financial year ends on 31/12).
15 July
Maximum time to pay the withholding tax.
20 July
Send the monthly VAT declaration and the intracommunity listing; pay the VAT balance. (Send the "Intervat" declaration).
25 July
Send the quarterly (second quarter) VAT declaration and the intracommunity listing; pay the VAT balance. (Send the "Intervat" declaration).
31 July
Filing the social security declaration and paying the balance.
20 August
Send in the VAT declaration and make the payment if it is monthly. (Send the "Intervat" declaration).
20 September
Send the VAT return and settle the payment if it is monthly. (Send the "Intervat" declaration).
10 October
Make the third advance payment of taxes (personal income tax and companies whose financial year ends on 31/12).
15 October
Maximum time to pay the withholding tax.
20 October
Send the monthly VAT declaration and the intracommunity listing; pay the VAT balance. (Send the "Intervat" declaration).
25 October
Send the quarterly (third quarter) VAT declaration and the intracommunity listing; pay the VAT balance. (Send the "Intervat" declaration).
31 October
Filing the social security declaration and paying the balance.
20 November
Send in the VAT declaration and make the payment if it is monthly. (Send the "Intervat" declaration).
20 December
Send the VAT return and settle the payment if it is monthly. (Send the "Intervat" declaration.) Fourth and final advance payment of taxes (personal income tax and companies whose financial year ends on 31/12).