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Where and how to submit 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 submit form 848?

Form 848 must only be filed by entities subject to and not exempt from IAE to record the net amount of their turnover.In the event of having included the amount in the IS or IRNR tax return or in form 184, they are not obliged to file it.

Filing period

The notification of the net turnover shall be submitted between 1 January and 14 February, both included, of the financial year in which the said notification is to take effect for Business Tax purposes.