| Due date |
Last day of the month in which the date of filing occurred |
| Time limit for payment without surcharge |
- |
| Earliest possible payment date |
Payment may not be made more than 4 months before due date.
Form No. 4, duly completed, is to be filed with the payment. |
| Time limit for payment with surcharge |
Up to 6 months on request made by or on behalf of the
proprietor to the Controller; The request for extension and the
additional fee must be submitted before expiry of the period of
extension specified in the request. |
| Surcharge |
1st - 3rd month: € 11 per month;
4th - 6th month: € 19 per month;
The request for extension and the additional fee must be submitted
before expiry of the period of extension specified in the request. |