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31 January: Submission of IR1 form for self-employed (income 2024).
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28 February: Payment of second installment of Social Insurance for the previous year.
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31 March: Confirmation/Update of UBO Register for the previous financial year.
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10 April: Monthly VAT return (for companies on a monthly basis).
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30 April: Quarterly VAT return Q1 (for quarterly basis).
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31 July: Submission of IR4 (corporate income tax return) along with audited Financial Statements.
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31 July: First installment of Provisional Tax for the current tax year.
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01 August: Submission and payment of SDC/GESY for dividends–interest of the 2nd quarter.
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10 September: Monthly VAT return (monthly basis).
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30 September: Quarterly VAT return Q3 (quarterly basis).
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31 October: Submission and payment of SDC/GESY for the 3rd quarter.
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10 November: Monthly VAT return.
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31 December: Second installment of Provisional Tax & payment of remaining corporate tax.
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31 December: Closing of the tax year – inventory check, R&D, NID interest.
Note: Dates that fall on weekends/public holidays are moved to the next working day.
