Date/Deadline

Obligation

Form

End of each month

Tax deducted (PAYE) from employees’ salaries for the previous month

TD61

Contribution to the Defence Fund deducted from dividends, interest or rent

TD601

Social Insurance and other contributions deducted from employees’ salaries

 

Payment of tax withheld on payments made to non-tax residents during the previous month

TD11

31 January

Submission of the deemed dividend distribution declaration for 2016

TD623

31 March

Electronic submission of 2017 income tax return for individuals and companies preparing audited accounts

TD1/TD4

 

30 April

Payment of the 1st instalment of the premium tax of life insurance companies for 2019

TD199

30 June

Payment of Special Contribution for Defence on rents, dividends or interest income earned during the past 6 months

TD601

Payment of income tax balance for 2018 through self-assessment by individuals who do not prepare audited accounts

TD158

31 July

Electronic submission of personal tax return for 2018 by salaried individuals whose gross income exceeds €19.500

TD1

Electronic submission of employers’ return and employees’ details for 2018

TD7

Submission of provisional tax assessment for 2019 and payment of the 1st installment

TD5,TD6

1 August

Payment of prior year’s income tax through self-assessment for companies & individuals preparing audited accounts

TD158

31 August

Payment of 2nd instalment of the premium tax of life insurance companies for 2019

TD199

30 September

Electronic Submission of personal tax return for 2018 by individuals (self-employed) not preparing audited accounts if their income exceeds €19.500

TD1

 

 

 

 

31 December

Submission of 2019 revised provisional tax return, if applicable, and payment of the second installment of 2019 provisional tax

TD5,TD6

Payment of Contribution to the Defence Fund on rental income earned during the past 6 months

TD601

Payment of 3rd and last instalment of the premium tax of life insurance companies for 2019

TD199

10th day of the 2nd month after the end of the VAT period

Submission of VAT return and payment of the VAT due

VAT4

By the 15th of the next month

Submission of VIES

VIES1

By the 10th of the next month

Submission of Intrastat

Intrastat1.1

Intrastat1.2

Administrative penalties

An administrative penalty of €100 or €200 (depending on the specific case), is imposed for the late submission of a tax return or late submission of supporting documentation requested by the Commissioner.  In the case of late payment of the tax due, an additional penalty at the rate of 5% is imposed on the unpaid tax.

Public interest rate

The public interest rate for late payment of tax is set by the Minister of Finance though a decree and it is applicable for the whole year.

The applicable interest rates for the previous years are as follows:

Period

Interest rate %

Up to 31/12/2006

9

01/01/2007 – 31/12/2009

8

01/01/2010 – 31/12/2010

5,35

01/01/2011 – 31/12/2012

5

01/01/2013 – 31/12/2013

4,75

01/01/2014 – 31/12/2014

4,5

01/01/2015 – 31/12/2015

4

01/01/2016 – 31/12/2016

4

01/01/2017 – 31/12/2017

3,5

01/01/2018 – 31/12/2018

3,5

01/01/2019 – 31/12/2019

2,0