Filing and payment of self-assessed taxes ‒ primary producers and creators of works of art
What is meant by "primary producers" includes farmers and owners of woodlands who carry out a forestry activity. Primary producers and creators of works of art are entitled to the calendar-year tax period for purposes of VAT, regardless of the size of their turnover. However, the extension only applies to individual primary producers, or estates or partnerships that are primary producers, and to creators of works of art that do not operate any other trade or business liable to VAT.
File a VAT return if you are registered for VAT. You must file the return even if you haven't had any sales subject to VAT during the year. However, if you are a forestry operator with the calendar-year tax period and you have not had any transactions (any selling of timber, etc.) or operations subject to VAT, you do not have to file.
You can report and pay VAT in MyTax. The Tax Administration no longer distributes bank transfer forms to taxpayers. Instead, you must pay the self-assessed taxes to the Tax Administration's bank accounts on your initiative.
Alternatively, you can submit the return in the form of a computer file generated by your accounting software.
There is no need to repeat an e-filing submittal of a tax return for self-assessed taxes "just to be sure it was delivered". If you filed a return electronically, it is regarded as having successfully arrived to the Tax Administration if you received an acknowledgement of receipt.
File only one VAT return
Your entire operation subject to VAT must be covered by one single VAT return even though your taxable activities may be carried out in more than one location or different districts, e.g. at two separate farms.
Don't forget your payroll reporting
As a primary producer or as a creator of works of art, you must file payroll information to the Incomes Register for any paid-out wages on or after 1 January 2019. Your tax period length does not affect the deadlines for payroll reporting to the Incomes Register. Reports are due in 5 days after payday. Employer's separate reports on contributions must be submitted by the fifth day of the month following the payday month.
If you are a primary producer (creator of works of art) and you are on the Register of Employers, you are additionally required to file employer’s separate reports on the months when you have not paid wages to anyone.
If an error is detected, you must put it right
Making corrections to self-assessment (including VAT)
The way to make corrections to a previously filed VAT return is to provide the Tax Administration with a replacement report.
This also applies to previously filed tax returns for employer's contributions, for payments made in 2018 or earlier.
Filings to the Income Register for making corrections
Report corrections concerning wages or salaries paid on 1 January 2019 or later to the Incomes Register. The way to do this is to provide the Incomes Register with a replace-ment report. In other words, you must re-submit the information that was correct in the original report in addition to entering the changes and corrections.
You must always file the reports
If you are VAT registered and on the Register of Employers, you must file tax returns on VAT and employer contributions even if you have not had any transactions during the period concerned. You must continue to file the returns until the registration periods both for VAT and employers have ceased to be in force, including the final tax period of your activities as a primary producer/creator of works of art.
If you terminate your activities, the date of termination will be considered the end date of your final tax period. The VAT for that period must be filed and paid by the general due date of the second calendar month after the month of termination.
However, if you are a forestry operator with the calendar-year period and you haven't had any transactions (any selling of timber, etc.) or operations subject to VAT, you do not have to file.
If you are a primary producer or creator of works of art and you are not on the Tax Administration's register of employers, you are not required to file the employer's separate report on contributions for the months when you have not paid wages to anyone.
If an employer or other payer reports earnings payment data to the Incomes Register late, this will result in a late fee. In 2019 and 2020, the late fee will only be imposed in exceptional circumstances.
A separate late fee will be imposed for a late tax return on self-assessed taxes (for example, the tax return for employer's contributions in December 2018).
Extended tax periods
The calendar year is the VAT tax period for primary producers and creators of works of art, regardless of the size of their turnover. However, this only applies to individual primary producers, or estates or partnerships that operate a primary production, and creators of works of art that do not operate any other trade or business liable to VAT. In any case, you have the option to ask for either shorter tax periods, which in this case would be the calendar-quarterly or the monthly tax period.
If you want your tax period to be the quarter for your payments of withholding and employer contributions, you must meet the following requirements:
- You have signed up for the Tax Administration's register of employers
- Your calendar-yearly sales/turnover is less than €100,000
- You have filed all your tax returns and reports
- You have paid all your taxes
The deadlines for payroll reporting to the Incomes Register are not affected by your tax period length. You must report wages to the Incomes Register if you have paid them 1 January 2019 or later. The deadline for Incomes Register reports is 5 days after payday.
If you are starting up your activity, you have the following options to request changes to your tax period:
- Complete the Start-up notification (Y1–Y3)
- Complete the Request form for change of tax period of self-assessed taxes (Form 4071e)
If you are already on the registers maintained by the Tax Administration, you can
- Log in to MyTax
- Complete the Request form for change of tax period of self-assessed taxes (4071e)
- Complete the Notification of changes form (Y4–Y6)