Achieving the best for you is our priority
Afterall you want to be certain that the best people are looking after your affairs
OUR SERVICES
You can be certain that with FSMO Corporate Services Ltd as your business associate, you will receive outstanding practical advice and support.
You can access our wide range of services tailored to your individual needs and the needs of your business.
TAX & SIGNIFICANT DEADLINES
JANUARY
| 10/1 | Submission of VAT return and payment of the VAT liability for the period September-November. |
| 10/1 | Submission of INTRASTAT return for the previous month. |
| 15/1 | Submission of VIES statement for the previous month. |
| 31/1 | Submission of return (TD623) and payment of Special Contribution to the Defence fund for deemed distribution purposes for profits of the year ended 31 December, two years before (i.e. 31/1/2021 for 2018). |
| 31/1 | Payment of PAYE tax withheld from employees’ salaries of the previous month. |
| 31/1 | Payment of Special Contribution to the Defence fund withheld from dividends, interest and rent payments during the previous month. |
| 31/1 | Payment of contributions to the Social Insurance and other funds from employers for the previous month. |
FEBRUARY
| 10/2 | Submission of VAT return and payment of the VAT liability for the period October-December. |
10/2
| Submission of INTRASTAT return for the previous month. |
| 10/2 | Payment of contributions to the Social Insurance and other funds from self-employed individuals for the period October-December. |
| 15/2 | Submission of VIES statement for the previous month. |
| 28/2 | Payment of PAYE tax withheld from employees’ salaries of the previous month. |
| 28/2 | Payment of Special Contribution to the Defence fund withheld from dividends, interest and rent payments during the previous month. |
| 28/2 | Payment of contributions to the Social Insurance and other funds from employers for the previous month. |
MARCH
| 10/3 | Submission of VAT return and payment of the VAT liability for the period November-January. |
| 10/3 | Submission of INTRASTAT return for the previous month. |
| 15/3 | Submission of VIES statement for the previous month. |
31/3
| Submission through TAXISnet of the corporate income tax return (TD4) for companies and personal income tax return (TD1) for self-employed individuals that prepare accounts of the previous year. (i.e. 31/03/2021 for 2019. |
| 31/3 | Payment of PAYE tax withheld from employees’ salaries of the previous month. |
| 31/3 | Payment of Special Contribution to the Defence fund withheld from dividends, interest and rent payments during the previous month. |
| 31/3 | Payment of contributions to the Social Insurance and other funds from employers for the previous month. |
APRIL
10/4
| Submission of VAT return and payment of the VAT liability for the period December-February. |
10/4
| Submission of INTRASTAT return for the previous month. |
15/4
| Submission of VIES statement for the previous month.
|
30/4
| Payment of PAYE tax withheld from employees’ salaries of the previous month. |
30/4
| Payment of Special Contribution to the Defence fund withheld from dividends, interest and rent payments during the previous month. |
30/4
| Payment of contributions to the Social Insurance, GESY and other funds from employers for the previous month. |
MAY
| 10/5 | Submission of VAT return and payment of the VAT liability for the period January-March. |
| 10/5 | Submission of INTRASTAT return for the previous month. |
| 10/5 | Payment of contributions to the Social Insurance and other funds from self-employed individuals for the period January-March. |
15/5
| Submission of VIES statement for the previous month. |
| 31/5 | Payment of PAYE tax withheld from employees’ salaries of the previous month. |
| 31/5 | Payment of Special Contribution to the Defence fund withheld from dividends, interest and rent payments during the previous month. |
| 31/5 | Payment of contributions to the Social Insurance, GESY and other funds from employers for the previous month. |
JUNE
10/6
| Submission of VAT return and payment of the VAT liability for the period February-April. |
10/6
| Submission of INTRASTAT return for the previous month. |
15/6
| Submission of VIES statement for the previous month. |
30/6
| Payment of Special Contribution to the Defence Fund for the first six months of the current year. |
30/6
| Payment of the Annual Levy to the Registrar of Companies. |
30/6
| Payment of the final tax liability of the previous year with self-assessment from employees and self-employed individuals not submitting audited accounts (i.e. 30/06/2020 for 2019). |
30/6
| Payment of PAYE tax withheld from employees’ salaries of the previous month. |
30/6
| Payment of Special Contribution to the Defence fund withheld from dividends, interest and rent payments during the previous month. |
30/6
| Payment of contributions to the Social Insurance, GESY and other funds from employers for the previous month. |
JULY
10/7
| Submission of VAT return and payment of the VAT liability for the period March-May.
|
| 10/7 | Submission of INTRASTAT return for the previous month.
|
15/7
| Submission of VIES statement for the previous month.
|
31/7
| Submission by employers of the total payroll return (TD7) of the previous year (i.e. 31/7/2020 for 2019).
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31/7
| Submission of provisional tax declaration and payment of the first installment for the current year’s expected tax liability.
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31/7
| Submission through TAXISnet of the personal income tax return (TD1) of the previous year from employed individuals (ie 31/7/2020 for 2019). * Ext. 31/10/2020.
|
31/7
| Payment of PAYE tax withheld from employees’ salaries of the previous month.
|
31/7
| Payment of Special Contribution to the Defence fund withheld from dividends, interest and rent payments during the previous month.
|
31/7
| Payment of contributions to the Social Insurance, GESY and other funds from employers for the previous month.
|
AUGUST
01/8
| Payment of the final tax liability of the previous year with self-assessment for companies and self-employed individuals that prepare audited accounts (i.e. 01/8/2020 for 2019). |
10/8
| Submission of VAT return and payment of the VAT liability for the period April-June. |
10/8
| Submission of INTRASTAT return for the previous month. |
10/8
| Payment of contributions to the Social Insurance and other funds from self-employed individuals for the period April-June. |
15/8
| Submission of VIES statement for the previous month. |
31/8
| Payment of PAYE tax withheld from employees’ salaries of the previous month. |
31/8
| Payment of Special Contribution to the Defence fund withheld from dividends, interest and rent payments during the previous month. |
31/8
| Payment of contributions to the Social Insurance, GESY and other funds from employers for the previous month. |
SEPTEMBER
10/9
| Submission of VAT return and payment of the VAT liability for the period May-July.
|
| 10/9 | Submission of INTRASTAT return for the previous month.
|
| 15/9 | Submission of VIES statement for the previous month.
|
30/9
| Submission through TAXISnet of the personal income tax return (TD1) of the previous year from self-employed individuals not submitting audited accounts (i.e. 30/9/2020 for 2019).
|
30/9
| Payment of PAYE tax withheld from employees’ salaries of the previous month.
|
30/9
| Payment of Special Contribution to the Defence fund withheld from dividends, interest and rent payments during the previous month.
|
30/9
| Payment of contributions to the Social Insurance, GESY and other funds from employers for the previous month.
|
OCTOBER
| 10/10 | Submission of VAT return and payment of the VAT liability for the period June-August. |
| 10/10 | Submission of INTRASTAT return for the previous month. |
| 15/10 | Submission of VIES statement for the previous month. |
| 31/10 | Payment of PAYE tax withheld from employees’ salaries of the previous month. |
| 31/10 | Payment of Special Contribution to the Defence fund withheld from dividends, interest and rent payments during the previous month. |
31/10
| Payment of contributions to the Social Insurance, GESY and other funds from employers for the previous month. |
NOVEMBER
| 10/11 | Submission of VAT return and payment of the VAT liability for the period July-September. |
| 10/11 | Submission of INTRASTAT return for the previous month. |
| 10/11 | Payment of contributions to the Social Insurance and other funds from self-employed individuals for the period July-September. |
15/11
| Submission of VIES statement for the previous month. |
| 30/11 | Payment of PAYE tax withheld from employees’ salaries of the previous month. |
| 30/11 | Payment of Special Contribution to the Defence fund withheld from dividends, interest and rent payments during the previous month. |
| 30/11 | Payment of contributions to the Social Insurance, GESY and other funds from employers for the previous month. |
DECEMBER
| 10/12 | Submission of VAT return and payment of the VAT liability for the period August-October. |
| 10/12 | Submission of INTRASTAT return for the previous month. |
| 15/12 | Submission of VIES statement for the previous month. |
| 31/12 | Payment of the second and final installment of provisional tax for the current year’s expected tax liability. Last day for the revision of the provisional tax declaration. |
| 31/12 | Payment of Special Contribution to the Defence Fund for the second six months of the current year. |
| 31/12 | Submission of the Annual Return (HE 32) to the Registrar of Companies which must accompany the audited financial statements of the previous year. |
| 31/12 | Payment of PAYE tax withheld from employees’ salaries of the previous month. |
| 31/12 | Payment of Special Contribution to the Defence fund withheld from dividends, interest and rent payments during the previous month. |
| 31/12 | Payment of contributions to the Social Insurance, GESY and other funds from employers for the previous month. |
