Date

Obligation

30 April

Submission of employer’s return I.R.7

Payment of special contribution for defense for the first six months of the year I.R.601
Submission of tax return by self-employed not preparing audited inancial statements I.R.1

1 August

Submission of Temporary Tax Assessment for the current year I.R.6        

Payment of first installment of provisional tax for the year

Payment of the balance of tax for the previous year under the self-assessment method I.R.158

30 September

Payment of the second installment of tax based 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 I.R.4

-Self-employed I.R.1

Payment of third and last installment for the

Temporary tax assessment

Payment of second installment of special contribution for defence for the last six months of the year I.R.601

Submission of revised temporary tax assessment for the current year, if necessary I.R.6

Monthly

Payment of Social Insurance for the previous month

Contribution to the defence fund withheld from dividends and interest I.R.601

Payment of tax deducted from employees salary (P.A.Y.E.) I.R.61

Quarterly 

Submission of VAT return and payment of VAT due

Submission of VIES return VIES 1

By the 10th of the next month after the end of the period - Submission of Intrastat return