Settlement and payment of tax. Consignment on invoice or certificate
Find out about the main tax obligations in relation to this tax
Submission and payment deadlines
The settlement period for this tax will coincide with the calendar quarter.
The deadline to submit the corresponding self-assessment (form 587) and, where applicable, make the payment of the tax debt:
- If you have not direct debited the payment, it is from the 1st to the 20th of the month following the month in which the quarterly settlement period ends.
- If you have direct debited the payment, it is from the 1st to the 15th of the month following the month in which the quarterly settlement period ends.