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When do I have to file the economic activities tax return?

When you start a new activity (registration statement), change your details, tax elements or add premises (modification statement), or cease any of the activities you carry out (cancellation statement). Also when you are or cease to be entitled to exemption.

Several cases can be distinguished:

  1. high statements in the activity:

    1. For start of activity is presented within 1 month from the start date of the activity.

    2. For of exemption occurs during the month of December prior to the year in which payment is required

  2. variation statements: They are submitted within 1 month after the variation occurred. This can be physical, economic or legal.

  3. low statements:

    1. For cessation in activity: It is submitted within 1 month from the date on which the cessation took place.

    2. By accessing the application of an exemption : It is submitted during the month of December immediately preceding the year in which the taxpayer is exempt from IAE .