Next deadlines

Tax deadlines in San Marino

Past deadlines

Before January 31st

Payment of 3% tax on services rendered to private individuals
(period July - December)

Before January 31st

Payment of annual Trust registration fee € 250
(Art.9 Law 17th  March 2005 n.38)

Before January 31st

Payment of tax on insurance 4th Quarter previous year
(Law 150/2012 and Decree 89/2013))

Before February 28th

Payment of 50 Euro tax (for fiduciary companies) on existing "fiduciary agreement",
signed in the previous years

(art. 38 L.172/2004)

Before February 28th

Payment of tax on "banking activity"
(art. 40 L.172/2004 - art. 53 L.168/2009)

Before February 28th

Payment of withholding tax and tax on commissions and advertising related to
November-December of the previous year

Before March 31st

Payment of "company licence tax"

Before April 30th

Payment of tax on insurance 1st Quarter
(Law 150/2012 and Decree 89/2013)

Before April 30th

Delivery of shops "updated price list" to Industry Office

Before April 30th

Payment of withholding tax and tax on commissions and advertising related to January-February

Before April 30th

Payment of "minimum tax"
(art.160 Law 166/2013)

Before May 7th

Deposit of Financial Statement and
balance sheet of the previous financial year
(art. 83 L.47/2006)

Before May 31st

Deadline for the pproval of balance sheet and financial statement of the previous year
(art. 84 L.47/2006)

Before June 30th

Submission of "company declaration of tax on internal services"

Before June 30th

Payment of withholding tax and tax on commissions and advertising related to
March-April

Before June 30th

Submission of "company income tax return" related
to the previous financial year

Before June 30th

Submission of "declaration of company's withholding agent"
related to the previous financial year

Before June 30th

Submission of "company declaration of tax on commissions"

Before June 30th

Payment of corporate tax (balance pevious year)

Before June 30th

Submission of "declaration for the refunding of import tax" (monofase)
(Decreto 163/2004) Law 189-2015

Before July 31st

Payment of 3% tax on services rendered to private individuals
(period January - June)

Before January 31st

Payment of tax on insurance 2nd Quarter
(Law 150/2012 and Decree 89/2013)

Before July 31st

First deposit "Corporate Tax" related to the present financial year

Before August 31st

Submission of previous year company's balance sheet
to the chamber of commerce in electronic format

Before August 31st

payment of withholding tax and tax on commissions and advertising
related to May-June

Before January 31st

Payment of tax on insurance 3th Quarter
(Law 150/2012 and Decree 89/2013))

Before October 31st

payment of withholding tax and tax on commissions and asvertising
related to July-August

Before November 30th

Second deposit "corporate tax" current financial year

Before December 31st

Payment withholding tax and tax on commissions and advertising
related to September-October