What is the tax period of my business?

Your tax period affects when you must pay employer's contributions and file and pay VAT. The length of the tax period depends on your company's turnover.

When you start up a new company, you must give an estimate of its future turnover in the start-up notification. If you do not enter an estimate, the tax period is automatically one month.

If your company’s turnover exceeds EUR 100,000, your tax period is one month.

If your company’s turnover is EUR 30,001–100,000, your tax period is either of the following, depending on the selection you made:

  • a quarter
  • one month.

If your company’s turnover is EUR 030,000, your tax period is one of the following, depending on the selection you made:

  • a quarter (employer contributions) and calendar year (VAT)
  • a quarter – all self-assessed taxes
  • a month – all self-assessed taxes.

If your estimate of turnover is exceeded, please notify us without delay. Report in MyTax or on form 4071.

When to file and pay self-assessed taxes?

File and pay self-assessed taxes for 2018 separately for each tax period. Self-assessed taxes include VAT and employer's contributions.

File and pay your other self-assessed taxes for 2019 (such as VAT) separately for each tax period as before. Read more about filing and paying self-assessed taxes