PAYMENT OF TAX DEDUCTED FROM EMPLOYEES EMOLUMENTS OF PREVIOUS MONTH (PAYE)
PAYMENT OF SOCIAL INSURANCE CONTRIBUTIONS AND GESY CONTRIBUTIONS DEDUCTED FROM EMPLOYEE EMOLUMENTS OF PREVIOUS MONTH
PAYMENT OF DEFENSE TAX AND GESY WITHHELD ON DIVIDENDS, INTEREST AND RENTS (TENANT IS A NON – PHYSICAL PERSON) PAID IN PREVIOUS MONTH
UNTIL THE 10th DAY OF THE 2ND MONTH AFTER THE END OF VAT PERIOD
SUBMISSION OF VAT RETURN AND PAYMENT (IF ANY) OF VAT AMOUNT (eg. vat period ending 31/1/21, submission & payment by 10/3/21)
UNTIL THE 10th OF THE MONTH FOLLOWING THE REPORTING MONTH
SUBMISSION OF INTRASTAT FORM (FOR TRANSACTIONS BETWEEN EU MEMBERS) (eg. for 1/2021 until 10/2/21)
UNTIL THE 15th OF THE MONTH FOLLOWING THE REPORTING MONTH
SUBMISSION OF VIES 1 / VIES 2 TABLE (FOR TRANSACTIONS BETWEEN EU MEMBERS) (eg. for 1/2021 until 15/2/21)
NOTE: In case of correction of mistakes made in VIES 1 / VIES 2, then submission of VIES 3 for corrections, by end of same month (eg if VIES 1 submitted wrongly on 15/2/21, then VIES 3 must be submitted by 28/2/21)
WITHIN 60 DAYS OF A COMPANY INCORPORATION
COMPANY MUST REGISTER TO TAX AUTHORITIES AND RECEIVE TIC (TAX IDENTIFICATION CODE)
WITHIN 60 DAYS OF CHANGES OF COMPANY DETAILS
COMPANY MUST INFORM TAX AUTHORITIES OF SUCH CHANGES
BY THE END OF THE YEAR
SUBMISSION OF ANNUAL RETURNS (HE32 FORMS) FOR AUDITED FINANCIAL STATEMENTS OF PREVIOUS YEAR (eg for audited financial statements of year 2020, by the end of year 2021)
STOCK TAKE MUST BE PERFORMED EVERY YEAR BY BUSINESS WHICH HOLDS STOCKS
UNTIL 31/01/2021
SUBMISSION OF DEEMED DIVIDEND DISTRIBUTION (FROM PROFITS OF ACCOUNTING YEAR 2018) AND PAYMENT OF DEFENCE TAX & GESY (NOTE: POSTPONEMENT FOR PAYMENT OF DEFENSE TAX AND GESY GIVEN UNTIL 30/4/2021)
UNTIL 31/3/2021
SUBMISSION OF COMPANY’S TAX RETURN (IR4) FOR ACCOUNTING YEAR 2019 AND OF SELF-EMPLOYED PERSONS INCOME TAX RETURN (IR1) WHO PREPARE AUDITED FINANCIAL ACCOUNTS FOR ACCOUNTING YEAR 2019
UNTIL 31/5/2021
EMPLOYERS ELECTRONIC SUBMISSION OF EMPLOYEES PAYROLL OF YEAR 2020 (IR7)
UNTIL 30/6/2021
PAYMENT OF DEFENCE TAX AND GESY ON RENTS / INTEREST / DIVIDENDS RECEIVED (FROM RECEIVERS OF THESE INCOME SOURCES) FOR/DURING THE FIRST 6 MONTHS PERIOD OF YEAR 2021, IF SUCH TAXES HAVE NOT BEEN WITHHELD AT SOURCE
PAYMENT OF ANNUAL COMPANY LEVY FOR YEAR 2021 TO THE REGISTRY OFFICE
UNTIL 31/7/2021
SUBMISSION AND PAYMENT (IF ANY TAX BALANCE OCCURS) BY SELF ASSESSMENT METHOD OF INCOME TAX RETURNS FOR YEAR 2020 BY EMPLOYEES AND SELF EMPLOYED PERSONS (IR1) WHO DO NOT PREPARE AUDITED FINANCIAL ACCOUNTS
SUBMISSION AND PAYMENT OF 1ST INSTALLMENT OF PROVISIONAL INCOME TAX RETURN FOR YEAR 2021
UNTIL 1/8/2021
PAYMENT OF CORPORATION TAX BALANCE OF YEAR 2020 FOR COMPANIES (WITH SELF ASSESSMENT METHOD)
PAYMENT OF INCOME TAX BALANCE OF YEAR 2020 FOR SELF-EMPLOYED PERSONS WHO PREPARE AUDITED FINANCIAL STATEMENTS (WITH SELF ASSESSMENT METHOD)
UNTIL 31/12/2021
SUBMISSION AND PAYMENT OF 2ND INSTALLMENT OF PROVISIONAL INCOME TAX RETURN FOR YEAR 2021 (REVISED SUBMISSION IF NECESSARY)
PAYMENT OF DEFENSE TAX AND GESY ON RENTS / INTEREST / DIVIDENDS RECEIVED (FROM RECEIVERS OF THESE INCOME SOURCES) FOR/DURING THE LAST 6 MONTHS PERIOD OF YEAR 2021, IF SUCH TAXES HAVE NOT BEEN WITHHELD AT SOURCE
