Tax topic
Tax procedures
A business's relationship with the tax administration: registration and tax responsibilities, filing and payment, rights and obligations, audits, notices, penalties and late-payment interest, appeals, changes of status and deregistration.
Key issues
- Registration and tax responsibilities
- Filing and payment
- Taxpayer rights and obligations
- Tax audits and notices
- Penalties and late-payment interest
- Appealing a tax assessment
- Change of status and deregistration
Frequently asked questions
Short answers to the questions businesses ask us most often on this topic. Treatment can differ for each business. For your case, write to us.
A business must be registered with a NUIS, file returns and pay taxes on time through e-Filing, keep its books and documents for the period the law requires, issue invoices under the fiscalization rules and report any change to its registration details.
The law sets a penalty for filing late, and late-payment interest runs on tax not paid on time. The amount depends on the type of return and how late it is. Filing as soon as possible limits the consequences.
The tax administration notifies the business in writing beforehand, stating the type of audit, the taxes and the period under review. Inspectors examine the books, invoices and documents, and the findings go into a draft report that the business can comment on before the final assessment.
A tax assessment can first be appealed administratively, to the Tax Appeals Directorate, within the deadline set by law, and then in court. The law may require the disputed amount to be paid or guaranteed, so check the deadlines and conditions as soon as you receive the notice.
Log in to the General Directorate of Taxation's e-Filing portal with the business's credentials. The taxpayer account shows filed returns, payments made, outstanding liabilities and notices from the tax administration.
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Questions about your business's tax obligations?
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