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Tax settlement and payment. Repercussion

Find out about the main tax obligations relating to this tax

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Filing and payment deadlines

The period for filing the corresponding self-assessment (form 592) and, where applicable, the payment of the tax debt:

  • If you have not direct debited the payment, it is from the to the of the month following the month in which the corresponding settlement period ends. 1 20
  • If you have direct debited the payment, it is from the to the of the month following the month in which the corresponding settlement period ends. 1 15

The settlement period for this tax will coincide with the calendar quarter, unless your settlement period in the VAT field is monthly, taking into account your volume of transactions or other circumstances provided for in the tax regulations, in which case the settlement period for this tax will also be monthly.