Tax calendar

JANUARY 2013 FEBRUARY 2013
15/01/13

  • VAT return 12/2012 – legal deadline;
  • VAT return 10/2012 – unofficial deadline;
  • VAT return 4Q/2012 – legal deadline;
  • EC sales list of services/goods VAT 12/2012 – legal deadline if paper format;
  • EC sales list of services/goods VAT 11/2012 – unofficial deadline if paper format;

20/01/13

  • SPF – Subscription tax 4Q/2012

25/01/13

  • EC sales list of services/goods VAT 12/2012 – legal deadline if e-filling;
  • EC sales list of services/goods VAT 11/2012 – unofficial deadline if e-filling
10/02/13

  • 1st prepayment ICC 2013;
  • 1st prepayment IF 2013

15/02/13

  • VAT return 01/2013- legal deadline;
  • VAT return 11/2012 – unofficial deadline;
  • EC sales list of services/goods VAT 12/2012 – legal deadline if paper format

25/02/13

  • EC sales list of services/goods VAT 01/2013 – legal deadline if e-filling;
  • EC sales list of services/goods VAT 12/2012 – unofficial deadline if e-filling
march 2013 april 2013
01/03/13

  • VAT return 2012 (if turnover < EUR 112,000 ) – legal deadline
  • Simplified VAT return 2012

10/03/13

  • 1st prepayment IPP 2013;
  • 1st prepayment IRC 2013

15/03/13

  • VAT return 02/2013- legal deadline;
  • VAT return 12/2012 -unofficial deadline;
  • VAT return 4Q/2012 – unofficial deadline ;
  • EC sales list of services/goods VAT 02/2013 – legal deadline if paper format;
  • EC sales list of services/goods VAT 01/2013 – unofficial deadline if paper format;

20/03/13

  • Withholding tax return on savings income under the form of interests payments made during the tax year 2012 to individual residing in another Member State;

25/03/13

  • EC sales list of services/goods VAT 02/2013 – legal deadline if e-filling;
  • EC sales list of services/goods VAT 01/2013 – unofficial deadline if e-filling

31/03/13

  • Personal Income Tax return 2012 – legal deadline;
  • Net Wealth Tax return 01/01/2012 – non-resident companies;
  • Withholding tax return on interests payments outside Luxembourg (foreign interest) made during the tax year 2012 to individual residing in Luxembourg;
  • Contribution « Chambre des salariés » 2013
15/04/13

  • VAT return 03/2013- legal deadline;
  • VAT return 01/2013 – unofficial deadline;
  • VAT return 1Q/2013 legal deadline;
  • EC sales list of services/goods VAT 03/2013 – legal deadline if paper format;
  • EC sales list of services/goods VAT 02/2013 – unofficial deadline if paper format;

20/04/13

  • SPF – Subscription tax 1Q/2013

25/04/13

  • EC sales list of services/goods VAT 03/2013 – legal deadline if e-filling;
  • EC sales list of services/goods VAT 02/2013 – unofficial deadline if e-filling
may 2013 june 2013
01/05/13

  • VAT return 2012 (soc. dont chida > 112 000 EUR) – legal deadline

10/05/13

  • 2nd prepayment ICC 2013;
  • 2nd prepayment IF 2013

15/05/13

  • VAT return 04/2013- legal deadline;
  • VAT return 02/2013 -unofficial deadline;
  • EC sales list of services/goods VAT 04/2013 – legal deadline if paper format;
  • EC sales list of services/goods VAT 03/2013 – unofficial deadline if paper format;

25/05/13

  • EC sales list of services/goods VAT 04/2013 – legal deadline if e-filling;
  • EC sales list of services/goods VAT 03/2013 – unofficial deadline if e-filling

31/05/13

  • Corporate Income Tax return 2012 – legal deadline
10/06/13

  • 2nd prepayment IPP 2013;
  • 2nd prepayment IRC 2013

15/06/13

  • VAT return 05/2013- legal deadline;
  • VAT return 03/2013 – unofficial deadline;
  • VAT return 1Q/2013 – unofficial deadline;
  • EC sales list of services/goods VAT 05/2013 – legal deadline if paper format;
  • EC sales list of services/goods VAT 04/2013 – unofficial deadline if paper format;

25/06/13

  • EC sales list of services/goods VAT 05/2013 – legal deadline if e-filling;
  • EC sales list of services/goods VAT 04/2013 – unofficial deadline if e-filling

30/06/13

  • Legal deadline for the approval of the financial statements
july 2013 august 2013
15/07/13

  • VAT return 06/2013- legal deadline;
  • VAT return 04/2013 – unofficial deadline;
  • VAT return 2Q/2013 – legal deadline;
  • EC sales list of services/goods VAT 06/2013 – legal deadline if paper format;
  • EC sales list of services/goods VAT 05/2013 – unofficial deadline if paper format;

20/07/13

  • SPF – Subscription tax 2Q/2013

25/07/13

  • EC sales list of services/goods VAT 06/2013 – legal deadline if e-filling;
  • EC sales list of services/goods VAT 05/2013 – unofficial deadline if e-filling

31/07/13

  • Latest legal delay to file the financial statements to the Company Trade Register
10/08/13

  • 3rd prepayment ICC 2013;
  • 3rd prepayment IF 2013

15/08/13

  • VAT return 07/2013- legal deadline;
  • VAT return 05/2013 -unofficial deadline;
  • EC sales list of services/goods VAT 07/2013 – legal deadline if paper format;
  • EC sales list of services/goods VAT 06/2013 – unofficial deadline if paper format;

25/08/13

  • EC sales list of services/goods VAT 07/2013 – legal deadline if e-filling;
  • EC sales list of services/goods VAT 06/2013 – unofficial deadline if e-filling
september 2013 october 2013
10/09/13

  • 3rd prepayment IPP 2013;
  • 3rd prepayment IRC 2013

15/09/13

  • VAT return 08/2013- legal deadline;
  • VAT return 06/2013 – unofficial deadline;
  • VAT return 2Q/2013 – unofficial deadline;
  • EC sales list of services/goods VAT 08/2013 – legal deadline if paper format;
  • EC sales list of services/goods VAT 07/2013 – unofficial deadline if paper format;

25/09/13

  • EC sales list of services/goods VAT 08/2013 – legal deadline if e-filling;
  • EC sales list of services/goods VAT 07/2013 – unofficial deadline if e-filling

30/09/13

  • VAT refund claims for EU business relating to foreign VAT paid during 2012;

 

15/10/13

  • VAT return 09/2013- legal deadline;
  • VAT return 07/2013 – unofficial deadline;
  • VAT return 3Q/2013 – legal deadline;
  • EC sales list of services/goods VAT 09/2013 – legal deadline if paper format;
  • EC sales list of services/goods VAT 08/2013 – unofficial deadline if paper format;

20/10/13

  • SPF – Subscription tax 3Q/2013

25/10/13

  • EC sales list of services/goods VAT 09/2013 – legal deadline if e-filling;
  • EC sales list of services/goods VAT 08/2013 – unofficial deadline if e-filling

31/10/13

  • VAT return 2012 (soc. Dont chida < 112 000 EUR) – unofficial deadline
november 2013 december 2013
10/11/13

  • 4th prepayment ICC 2013;
  • 4th prepayment IF 2013

15/11/13

  • VAT return 10/2013- legal deadline;
  • VAT return 08/2013 – unofficial deadline;
  • EC sales list of services/goods VAT 10/2013 – legal deadline if paper format;
  • EC sales list of services/goods VAT 09/2013 – unofficial deadline if paper format;

25/11/13

  • EC sales list of services/goods VAT 10/2013 – legal deadline if e-filling;
  • EC sales list of services/goods VAT 09/2013 – unofficial deadline if e-filling
10/12/13

  • 4th prepayment IPP 2013;
  • 4th prepayment IRC 2013

15/12/13

  • VAT return 11/2013- legal deadline;
  • VAT return 09/2013 – unofficial deadline;
  • VAT return 3Q/2013 – unofficial deadline;
  • EC sales list of services/goods VAT 11/2013 – legal deadline if paper format;
  • EC sales list of services/goods VAT 10/2013 – unofficial deadline if paper format;

25/12/13

  • EC sales list of services/goods VAT 11/2013 – legal deadline if e-filling;
  • EC sales list of services/goods VAT 10/2013 – unofficial deadline if e-filling

31/12/13

  • VAT return 2012 (if turnover > EUR 112,000) – unofficial deadline