10 1st Quarter Dates Not to be Missed! There are very important dates during the first quarter of the year that you must comply with before the Tax Authority. So that you don't miss any dates and incur any legal breach, in this article we've gathered the main dates you can't miss! Important Dates for Independent Workers These are the specific dates you need to be aware of if you have open activity as a self-employed worker: 1. Declaration of Changes If you issue electronic receipts and are exempt under article 53, but you have exceeded the established limit of 12,500 euros, you must submit a declaration of changes by January 31st . Learn more about article 53 of the CIVA.
Social Security Contributions Self-employed workers must pay their Social Security contributions by the 20th of January, February and March . Find out how to access Direct Social Security to deliver the quarterly statement and make monthly payments. 3. Periodic VAT Declaration Self-employed workers who do not qualify for the VAT exemption regime must Algeria Phone Number submit a periodic VAT return. Normally, they are subject to the normal quarterly regime, that is, in the first quarter of the year, they have to deliver the periodic declaration by February 15th and make the respective payment by February 25th. The Tax Authority (AT) simplifies the process through automatic VAT, with the pre-completion of the periodic declaration.
To take advantage of this feature, you cannot have organized accounting and cannot reside outside the country, among other requirements. See the AT document on automatic VAT . 4. Confirmation on e-invoice Self-employed workers need to confirm documents on the e-invoice, to ensure that all deductions from collection are considered. Thus, it is necessary to indicate for each invoice the framework within the scope of the professional activity. This confirmation must be made by February 25 of each year. Important Dates for Companies If you own a business, these are the specific dates you need to be aware of during the first quarter of the year.Monthly Income Statement This statement, for December of the previous year, contains information on income and respective tax withholdings, deductions made in relation to mandatory contributions to social protection schemes and legal health subsystems and union dues.