Where and how to file form 848
We tell you when you have to report your net turnover and how and when you have to file form 848.
Who must present form 848
Form 848 must only be submitted by entities subject to and not exempt from the IAE to record the net amount of their turnover. If you have stated the amount in the IS declaration, the IRNR declaration or in form 184, you are not required to present it.
Filing period
The communication of the net amount of the turnover will be presented within the period between January 1 and February 14, both included, of the year in which said communication must take effect in the Tax on Economic Activities.