Annual tax returns

Personal and corporate income tax

Filing deadline: 3 months (4 months if filed electronically) after the end of the assessment period, 6 months if represented by a tax adviser or where there is an audit requirement.

In case a taxpayer has income from abroad, the deadline may be extended by the end of the tenth month following the end of the taxable period (subject to prior approval of tax authority).

VAT interim returns

Quarterly or monthly; filing deadline: 25th of the following month;

European Sales Listing

Quarterly or monthly; filing deadline: 25th of the following month