Due dates for filing and paying
The routines of payroll reporting have changed:
- Wages, salaries and employer's contributions that have been paid 1 January 2019 or later: send your reports to the Incomes Register.
- Wages, salaries and employer's contributions paid in 2018 or earlier: send your tax returns to the Tax Administration as before. If you make corrections, send them to the Tax Administration, too.
These changes only have to do with the filing. Payment routines are not changed. Read more about payroll reporting to the Incomes Register.
The general due date is the 12th of each month
The due date for filing and paying self-assessed taxes is the 12th. If the 12th falls on a Saturday, Sunday or a public holiday, the date is extended to the next business day.
The dates are the same regardless of whether you are filling out a paper form or using an e-filing channel. Filing the tax return on the paper form is not allowed but as an exception.
Tax periods for VAT and employer's contributions may be different. Note: from 1 January 2019 on, your tax period does not affect the deadline of employer's contributions filing.
For most taxpayers, the tax period is the month
In this case, VAT must be filed and paid by the 12th of the second month that comes after the tax period. For example, the VAT return for January must arrive by 12 March.
Employer's contributions must be filed to the Income Register. Amounts withheld must be filed to the Incomes Register in 5 days after payday or other date of payment. Submit employer's separate reports on health insurance contributions by the 5th of the calendar month following the payment month. Pay the contributions by the 12th of the month that comes after the payroll month.
If your tax period is the quarter
File and pay your VAT by the 12th of the second month after the end date of a calendar quarter. For example, the VAT return for the first calendar quarter must be filed and the VAT paid by 12 May.
Employer's contributions must be filed to the Income Register. Amounts withheld must be filed to the Incomes Register in 5 days after payday or other date of payment. Submit employer's separate reports on health insurance contributions by the 5th of the calendar month following the payment month. You must pay the contributions by the 12th day of the calendar month following the month when you paid out the wages.
If your tax period is the calendar year
In some circumstances, the tax period for VAT can be the calendar year. In this case, by way of exception, the due date is not the 12th: instead, the last day to file and pay VAT is the last day of February.
You must make a specific request for extended tax periods
The extended periods above (the calendar quarter and year) are for small businesses. To have an extension granted to them, the businesses must file a specific request.
Use the calendar to check the filing dates. Important dates for business taxpayers.