| Frequency |
Filing Deadline |
Payment Deadline |
Annual Turnover |
| Monthly |
12th of the second month following the reporting period |
More than €100,000 a year |
| Quarterly |
Less than €100,000 a year |
| Annually |
End of February the following year |
Less than €30,000 a year |
If the deadline for monthly and quarterly filings falls on a Saturday, Sunday or public holiday, the due date is extended to the next business day.