When do I have to file the economic activities tax return?
Several cases can be distinguished:
Declarations of registration in the activity:
Due to start of activity it is submitted within 1 month from the start date of the activity.
Due to loss of exemption, it is submitted during the month of December preceding the year in which it becomes liable for payment.
Declarations of variation:They are submitted within 1 month after the variation occurred.This can be physical, economic or legal.
Declarations of end of registration:
Due to cessation of the activity:It is submitted within 1 month from the date on which the cessation took place.
- For accessing the application of an exemption:It is submitted during the December immediately prior to the year in which the taxpayer is exempted from paying economic activities tax.