Settlement and payment of the tax

Settlement and payment

Taxpayers of this tax are obliged to self-assess the tax and pay the tax debt.

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 payment of the tax is made by direct debit, the deadline for submitting the self-assessment is the 15th day of April of the year following that in which the tax is due.

The self-assessment must be submitted electronically via the Internet, using form 589 "Tax on the Value of Gas, Oil and Condensate Extraction.Self-assessment and payment by instalments”.