Submission deadlineDeadline for submissionBusinesses declare VAT quarterlyBusinesses declare VAT monthly
Monthly20th of every month
  1. Last month’s VAT return
  2. Last month’s PIT return
QuarterlyThe 30th day of the first month of the following quarter. Specifically:

  • Deadline for the 4th quarter of the previous year is January 30th this year
  • Deadline for the 1st quarter of this year is April 30th
  • Deadline for the 2nd quarter of this year is July 30th
  • Deadlien for the 3rd quarter of this year is October 30th
  1. VAT return for the previous quarter;
  2. PIT return for the previous quarter;
  3. Report on the use of invoices in the previous quarter;
  4. Pay the provisional CIT for the previous quarter;
  5. Pay the license tax on January 30 every year.
  1. Report on the use of invoices in the previous quarter;
  2. Pay the provisional CIT for the previous quarter;
  3. Pay the license tax on January 30th every year.
YearlyMarch 30th
  1. Audited financial statements of the previous year;
  2. The previous year’s CIT finalization report;
  3. The previous year’s PIT finalization report;
  1. Audited financial statements of the previous year;
  2. The previous year’s CIT finalization report;
  3. The previous year’s PIT finalization report;