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Practical Income Manual 2020.

Table of due dates for submission deadlines and current late payment interest rates

For the purposes of calculating default interest, the expiration dates of the deadlines for submitting positive declarations for the last years prior to 2020 and the default interest rates in force in each of said years in accordance with the provisions of The respective General State Budget Laws are those included in the following tables:

Expiration of the filing period of the declarations to be entered

Types of default interest in force in each of the years indicated

Financial year

Date

Financial year

Current rate

1993 06-20-1994 1994 11.00
1994 06-20-1995 nineteen ninety five 11.00
nineteen ninety five 06-20-1996 1996 11.00
1996 06-20-1997 1997 9.50
1997 06-22-1998 1998 7.50
1998 06-21-1999 1999 5.50
1999 06-20-2000 2000 5.50
2000 06-20-2001 2001 6.50
2001 01-07-2002 2002 5.50
2002 06-30-2003 2003 5.50
2003 01-07-2004 2004 4.75
2004 06-30-2005 2005 5.00
2005 06-30-2006 2006 5.00
2006 02-07-2007 2007 6.25
2007 06-30-2008 2008 7.00
2008 06-30-2009 2009 (up to 31 March) 7.00
2009 06-30-2010 2009 (from 1 April) 5.00
2010 06-30-2011 2010 5.00
2011 02-07-2012 2011 5.00
2012 01-07-2013 2012 5.00
2013 06-30-2014 2013 5.00
2014 06-30-2015 2014 5.00
2015 06-30-2016 2015 4,375
2016 06-30-2017 2016 3.75
2017 02-07-2018 2017 3.75
2018 01-07-2019 2018 3.75
2019 06-30-2020 2019 3.75
- - 2020 3.75
- - 2021 3.75