If you operate under the monthly real regime

Returns must be filed by the 19th of the month following the transactions at the latest.

Example: The return must be filed by 19 February at the latest for transactions taxable in January.

If none of your transactions were taxable, you must file a “Zero” return online.

If you operate under the quarterly real regime

Returns must be filed by the 19th of the month following the calendar quarter when the transactions were carried out at the latest.

Example: Returns must be filed with the Foreign Business Tax Department by 19 April at the latest for transactions taxable in Q1.  

If none of your transactions were taxable, you must file a “Zero” return online.

If you operate under the seasonal real regime

Returns must be filed by the 19th of the month following the taxable transactions at the latest. You only have to file a return when you carry out a transaction. If none of your transactions are taxable, you do not have to file a return.

Updated DINR PRO