Mandatory filing of self-assessments

The obligation to submit periodic self-assessments depending on the tax and the taxpayer may be:

• Annual , for individuals, individual entrepreneurs, professionals, companies and entities without legal personality.

• Quarterly , for individual entrepreneurs in objective or direct estimation, professionals, companies and entities without legal personality.

• Monthly, for sole proprietors, professionals, companies and entities without legal personality with a turnover exceeding €6,010,121.04 in 2025 (large companies) and for taxpayers of VAT, who are required to keep their accounting records through the Tax Agency's electronic office or submit the IOSSas well as for public administrations, including Social Security.