The company is set up but has no income yet. Do I still need to file?

Companies and businesses that issue invoices

• As long as the company has not filed for suspension, VAT must be filed on time even with no sales (Article 35 of the VAT Act).
• Late filing incurs a late-payment or non-filing surcharge, so a "zero return" must be completed even with no revenue.
• Each period covers two months, filed within the first 15 days of the following period. For example, January–February is filed March 1–15.
• You can have us file it, or file it yourself.

Small-scale businesses

The tax bureau assesses sales and issues a payment slip each quarter; simply pay when the slip arrives, with no self-filing required.