Fiscal Calendar

All tax deadlines and obligations by month, with easy navigation between months of the year.

Recurring obligations

• D300 — VAT return (monthly, deadline 25th)
• D112 — Social contributions CAS, CASS, CAM (monthly, deadline 25th)
• D100 — Corporate tax, micro-enterprise tax (monthly/quarterly, deadline 25th)
• D390 — Intra-Community recapitulative declaration (monthly, deadline 25th)
• D394 — Information declaration (quarterly)
• D212 — Single declaration for individuals / sole traders (annual, deadline 25 May)
• D101 — Annual corporate income tax (deadline 25 March)