|
Date
|
Obligation
|
|
30 April
|
Submission of Tax return by employees
Submission of employer’s return
|
|
30 June
|
Payment of tax balance for the previous year by self-employed not preparing audited financial statements
Payment of special contribution for defence for the first six months of the year
Submission of tax return by self-employed not preparing audited financial statements
|
|
01 August
|
Submission of Temporary Tax Assessment for the current year
|
|
|
Payment of first instalment of tax based on the Temporary tax Assessment for the year
|
|
|
Payment of the balance of tax for the previous year under the self-assessment method
|
|
30 September
|
Payment of the second instalment of tax based on the Temporary Tax Assessment
|
|
|
Payment of Immovable property Tax
|
|
31 December
|
Submission of previous year’s accounts and tax returns (companies and self-employed preparing audited financial statements)
- Companies
- Self-employed
|
|
|
Payment of third and last instalment of the tax based on the Temporary Tax Assessment
|
|
|
Payment of second instalment of special contribution for defence for the last six months of the year
|
|
|
Submission of revised Temporary tax Assessment for the current year, if necessary
|
|
By the end of the next month
|
Payment of Social Insurance for the previous month
|
|
|
Contribution to the Defence Fund withheld from dividends and interests
|
|
|
Payment of tax deducted from employees salary (P.A.Y.E.)
|
|
By the 10th of the 2nd month after the end of the VAT period
|
Submission of VAT return and payment of VAT due
|
|
By the 10th of the next month after the end of the period
|
Submission of VIES
|
|
By the 10th of the next month after the end of the period
|
Submission of Intrastat
|
