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Fiscal Calendar May 2025

See the main tax obligations for the month of May.

TaxDateObligation
IRS/IRC/VATUntil 7thInvoice communication to the Tax Authority (SAF-T)
Social SecurityUntil the 12thSending the Remuneration Statement
IRSUntil the 12thSending the DMR
Social SecurityUntil the 20thPayment of social security contributions
IRS/IRCUntil the 20thPayment of IRS/IRC withholdings for the previous month
Stamp DutyUntil the 20thSending of Stamp Duty monthly declaration
VATUntil the 20thDelivery of the Periodic Declaration (monthly/quarterly regime)
Withholding Tax (IRS/IRC)Until the 20thPayment of withholding taxes
VATUntil the 20thSubmission of the Recapitulative Statement (if applicable)
VATUntil the 26thPayment of VAT (monthly/quarterly regime)
IUCUntil the 31stSingle circulation tax payment for May 2025
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