Filing dates and deadlines

Last reviewed 09 Mar 2023

Annual tax returns

Typically, the corporate income tax return must be filed by March 25 of the following year for which the corporate income tax is due if the fiscal year aligns with the calendar year. Should the fiscal year deviate from the calendar year, the annual corporate income tax return must be submitted by the 25th day of the third month following the conclusion of its fiscal year.

Between 2021 and 2025, taxpayers subject to OMF 1802/2014 are required to submit their annual corporate income tax returns and settle the associated corporate income tax by June 25 of the subsequent year, or by the 25th day of the sixth month following the conclusion of the adjusted fiscal year.

Annual individual income tax and social contributions return is due by 25 May of the following year, for income such as: freelancing activities, investment income, lease transactions, intellectual property rights etc.

VAT interim returns

Quarterly for annual turnover of up to EUR 100,000, otherwise monthly; by the 25th day of the month following the assessment period.

European Sales Listing

By the 25th day of the month following the months when intra-Community transactions are performed.