Tax calendar

What it means

A tax calendar lists every deadline for filing returns, statements and reports and for paying taxes and contributions. The Financial Administration publishes a general calendar for each year, and on the eDane portal it can also be viewed tailored to a particular taxpayer.

The most frequent recurring deadline is the 25th day after the end of the period for the VAT return, the control statement and the recapitulative statement, with the dates for income tax advances on top. Employers add monthly contributions and payroll tax advances.

Among annual deadlines the main ones are 31 January for motor vehicle tax, 31 March for the income tax return, 30 April for the annual payroll tax report, and local tax dates set by municipalities.

How it works in practice

Every client of ours has their own calendar based on their registrations: monthly or quarterly VAT payer, whether they pay tax advances, have employees, a car or trade within the EU. The general calendar includes dates that do not apply to the company and lacks those that follow from its own decisions.

If a deadline falls on a Saturday, Sunday or public holiday, it moves to the next working day. For payments, the day the money reaches the tax office’s account counts, not the day it was sent, so we send payments with a few days’ margin.

The calendar also includes non-tax dates: monthly contribution statements, filing the accounts in the register, Intrastat or the annual health insurance reconciliation. One duty may be a tax and another not, but for the company they are equally deadlines with penalties.

What to watch out for

The riskiest deadlines are those that do not recur every month, such as the first return after registration, a change of VAT period or a new duty to pay tax advances. They are easily overlooked, and missing a deadline ends in a penalty.

The calendar changes every year with the legislation, and laws are amended mid-year too. A table downloaded in January may no longer hold in November, so we update clients’ calendars continuously and do not start a new year without checking the changes.