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Settlement and payment of tax. Consignment on invoice or certificate

Find out about the main tax obligations in relation to this tax

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Submission and payment deadlines

The settlement period for this tax will coincide with the calendar quarter.

The deadline for submitting the corresponding self-assessment (form 587) and, where applicable, making the payment of the tax debt:

  • If you have not set up a direct debit, payment is due from the 1st to the 20th of the month following the month in which the quarterly settlement period ends.
  • If you have set up a direct debit, payment is due from the 1st to the 15th of the month following the month in which the quarterly settlement period ends.