Freelancer's tax calendar

Quarterly deadlines

Generally speaking, Form 303 (VAT) and Form 130 (personal income tax prepayment) are filed within these deadlines:

• 1st quarter (January–March): until April 20.
• 2nd quarter (April–June): until July 20.
• 3rd quarter (July–September): until October 20.
• 4th quarter (October–December): until January 30 of the following year.

If the last day falls on a weekend or public holiday, the deadline moves to the next business day.

What's calculated in each form

• Form 303: the VAT you've charged your clients minus the deductible VAT you've paid on your expenses.
• Form 130: a prepayment based on the year's accumulated net income (revenue minus deductible expenses), minus any withholdings already applied to you.

Other forms depending on your situation

If you have employees or pay professionals subject to withholding, you also file Form 111; if you rent business premises, Form 115. There are also annual summaries and returns. Your accountant will tell you which ones apply to you.

How Lúcido helps

Lúcido's tax module organizes your income and expenses by quarter and calculates a guideline estimate for Form 303 and Form 130. It also lets you export your issued-invoice and expense ledgers to hand over to your accountant. You or your accountant still handle the official filing.