You must submit your business tax return for the previous calendar year by 31 July each year.
You must make quarterly advance payments of business tax on the following dates:
- 15. February
- 15. May
- 15. August
- 15. November
The prepayment instalment for each date is a quarter of the tax calculated by the tax office for the previous year. The business tax return for the current year may result in an additional payment or a credit accordingly.