Annual tax returns
Personal income tax, corporate income tax and VAT return by April 30 of the following year;
when filed electronically, by June 30 of the following year;
Application for extension possible;
when represented by an authorized tax counsel, automatic extension under the quota regulation;
VAT interim returns
Quarterly (for annual turnover of up to EUR 100,000), otherwise monthly; by the 15th of the second month following the period of assessment.
European Sales Listing
By the last day of the month following the period of assessment (month or quarter)
Supply of goods: in case of later invoicing, the reporting deadline may be extended by one month at the most
