Settlement and payment of the tax

Settlement and payment

Taxpayers of this tax are obliged to self-liquidate the tax and make the tax payment.

The assessment period is the calendar year, and the self-assessment corresponding to each assessment period must be submitted within the first twenty calendar days of April of the year following that in which the tax accrued.

If the tax payment is direct-debited, the self-assessment filing period will end on April 15 of the year following the accrual of the tax.

The self-assessment must be filed online using Form 589 "Value of Gas, Oil and Condensates Tax. Self-assessment and payment in instalments. "