The main deadlines are the annual tax return, two provisional tax payments and quarterly contributions. Find them in “Home” → “Calendar”.
Key dates
| Deadline | What you have to do |
|---|---|
| End of every month | PAYE, employer's social insurance and GESY for the previous month |
| 10 Feb / 10 May / 10 Aug / 10 Nov | Quarterly self-employed contributions and the VAT return |
| 31 July | The TD1 return and the first provisional tax instalment |
| 31 October 2026 | Extended deadline for the 2025 return and tax payment |
| 31 December | The second provisional tax instalment and revision of the estimate |
| 28 days after the AGM | The HE32 return to the Registrar (for companies) |
Penalties
- Late tax payment: 5% immediately and another 5% after two months, plus 3.5% annual interest.
- Late filing of the return: €100 (more for repeat offences).
- Provisional tax: declaring less than 75% of actual profit adds a 10% surcharge on the underpayment.
- Late social insurance contributions: 3% for the first month and a further 3% for each subsequent month, up to 27%.
- Late VAT registration: €85 a month.