In the table below you will find some key points to take into account due to summer holidays: – suspension of tax audits deadlines and administrative claim deadlines in August; and, – transfer to September of VAT  reports usually filed in August (June and 2nd quarter). PROCEDURAL DEADLINES – tax holidays

• tax audit deadlines are suspended during the month of August; and,
• deadlines in favor of taxpayer for preliminary hearings in tax procedures, administrative claims, reduction of penalties, hierarchical appeals, and officious revision of tax acts, ending in August, are transferred to the 1st business day of September

VAT DEADLINES – tax holidays

New deadlines to submit and pay VAT (* Intrastat deadline remains the same, 15 August:

VAT Returns	Deadline for submission	Deadline for payment
June & July 2024	20.09.2024	25.09.2024
2nd Quarter 2024	20.09.2024	25.09.2024

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