The annual deadline calendar for a company abroad

SRL

• Annual return of tax withheld from non-residents · January 31
  A company that paid non-residents, e.g. a dividend to an Israeli parent, reports the tax withheld in the prior year by 31 January. Source
• Annual financial statements filing · May 31 To verify
  Financial statements are filed within 150 days of year-end; for 2025 the deadline moved to 2 June 2026 because of a weekend and holiday, and non-filers risk being declared fiscally inactive. Source
• Annual corporate income tax return and final payment · June 25
  For a calendar-year company, the annual return and final payment are due by 25 June of the following year. Source
• Quarterly corporate income tax return and payment · Every quarter, by day 25 of the month
  Due by the 25th of the month after Q1, Q2 and Q3 (25 April, 25 July, 25 October); Q4 is settled with the annual return. Source
• VAT return (form 300) and payment · Every month, by day 25 of the month
  Monthly by default, quarterly if prior-year turnover did not exceed EUR 100,000 and there are no intra-EU acquisitions; return and payment by the 25th of the following month. Source

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IKE

• Annual corporate income tax return · June 30
  Filed electronically by the last day of the sixth month after year-end, i.e. 30 June for a calendar year. Source
• Approval of financial statements and filing with GEMI · September 10 To verify
  Shareholders approve the accounts by 10 September (10th day of the ninth month) and file them for publication with the GEMI registry within 20 days of approval. Source
• Corporate tax and prepayment in monthly instalments · Every month, by day 31 of the month To verify
  Tax per the return, including the current-year prepayment, is paid in equal monthly instalments from end of July; PwC describes both eight and six instalments, so confirm the count against the assessment. Source
• Periodic VAT return · Every month
  Companies with double-entry books file monthly by the last working day of the following month; single-entry books file quarterly, subject to Decision 1049/2025. Source

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Ltd

• Annual corporate income tax return · January 31
  From tax year 2026 the return is due by 31 January of the second year after the tax year (for 2026: 31 Jan 2028); for tax year 2025 the old rule applies, 31 March 2027. Source
• Final balancing tax payment · January 31
  From tax year 2026 the balance is due by 31 January of the second year after the tax year; up to tax year 2025 it was due by 1 August of the following year. Source
• Provisional tax - first instalment · July 31
  Provisional tax on the current year's estimated profit is paid in two equal instalments; the first by 31 July. Source
• Provisional tax - second instalment · December 31
  The second and final provisional tax instalment for the current tax year, due 31 December. Source
• Annual return to the Registrar (HE32) with financial statements · To verify
  The annual return is filed with the audited accounts, per most sources within 42 days of the AGM; it applies to dormant companies too, although the annual levy was abolished. Source
• Quarterly VAT return and payment · Every quarter, by day 10 of the month
  Returns are filed online quarterly; payment is due by the 10th day of the second month after the period ends (e.g. quarter ending March: by 10 May). Source

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EOOD

• Annual corporate income tax return and balance payment · June 30
  The return is filed between 1 March and 30 June of the following year, and the difference between annual tax and advances is paid by 30 June. Source
• Publication of financial statements in the Commercial Register · September 30 To verify
  Per a recent secondary source, accounts are adopted by 30 June and filed with the Commercial Register by 30 September; older sources give 30 June as the publication date. Source
• Corporate tax advance payments · Every month To verify
  Monthly advances if net sales two years earlier exceeded EUR 1,533,875.64, quarterly (except Q4) above EUR 153,387.56; new companies are exempt. Exact payment days are not stated in the source and must be checked. Source
• Monthly VAT - return and payment · Every month, by day 14 of the month
  The VAT period is the calendar month, and VAT payable is remitted no later than the 14th of the following month. Source

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LLC / C corporation (Delaware)

• Delaware: corporation annual report and franchise tax · March 1
  A Delaware corporation files its annual report and pays franchise tax online by 1 March; late filing costs a USD 200 penalty plus 1.5% monthly interest. Source
• Federal corporate income tax return (Form 1120) · April 15
  A calendar-year C corporation files and pays by 15 April; Form 7004 gives an automatic six-month extension to file, not to pay. Source
• Form 5472 with pro forma 1120 for a foreign-owned single-member LLC · April 15
  A disregarded LLC files by the Form 1120 due date (15 April, extendable with Form 7004) by fax or mail only; the penalty for not filing is USD 25,000, even with no tax due. Source
• Delaware: LLC annual tax · June 1
  A Delaware LLC pays a USD 400 annual tax by 1 June; late payment costs a USD 200 penalty plus 1.5% monthly interest. Source
• Federal estimated tax payments · Every quarter, by day 15 of the month
  A corporation expecting more than USD 500 of tax pays four equal instalments on 15 April, June, September and December. Source
• FinCEN beneficial ownership (BOI) reporting - status as of November 2026 ·
  Under the final rule effective 14 August 2026, US-formed companies (including Israeli-owned LLCs) are exempt; only foreign entities registered to do business in a US state report, within 30 days of registration. Source

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S.r.l.

• Shareholders' approval of the financial statements · April 30
  Shareholders approve the accounts within 120 days of year-end (30 April), or up to 180 days where the bylaws allow it in the cases set by law. Source
• Annual VAT return · April 30
  The annual VAT return is due by 30 April of the following year. Source
• Filing the financial statements with the Companies Register · May 30
  Directors file a copy with the Registro delle imprese within 30 days of approval; with approval on 30 April, by 30 May. Source
• IRES and IRAP balance payment and first advance · June 30
  By the end of the sixth month after year-end the balance and 40% of the current-year advances are paid via form F24. Source
• IRES and IRAP tax returns · October 31
  Due by the end of the tenth month after year-end, 31 October for a calendar year; the withholding agent return is due the same day. Source
• Second IRES and IRAP advance · November 30
  60% of the current-year advances is paid by the end of the 11th month, 30 November for a calendar year. Source
• Periodic VAT payment · Every month, by day 16 of the month To verify
  Monthly filers pay by the 16th of the following month; quarterly filers pay by the 16th of the second month after the quarter, plus 1% interest. Source

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Lda

• Annual corporate income tax return (Modelo 22) · May 31
  Due by the last day of May of the following year; the balance is paid or refunded on self-assessment at filing. Source
• Corporate tax payments on account · During July
  Three instalments: in July, in September and by 15 December, totalling 95% of the prior-year tax (80% if turnover is up to EUR 500,000). Source
• Annual declaration (IES) · July 15
  The annual accounting and tax declaration is due by 15 July, or the 15th of the seventh month for a non-calendar year. Source
• Periodic VAT return · Every month, by day 20 of the month
  Monthly, or quarterly if annual turnover is below EUR 650,000; either way the return is due by the 20th of the second month after the period. Source

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LLC (TOV)

• Annual corporate income tax return · March 1
  Filed within 60 days of year-end (around 1 March) by new companies or those with prior-year income up to UAH 40 million; payment within 10 days of the filing deadline. Source
• Quarterly corporate income tax return · Every quarter, by day 10 of the month
  Larger companies file within 40 days after each quarter (e.g. by 10 May for Q1); Q4 is included in the annual return within 60 days. Source
• Corporate income tax payment · Every quarter, by day 20 of the month
  Tax per the return is paid within 10 days after its filing deadline; a delay of up to 30 days carries a 10% penalty, longer delays 20%. Source
• Monthly VAT return and payment · Every month, by day 20 of the month
  The return is filed within 20 days after month-end, and payment is due within 10 days of the filing deadline. Source

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Ltd (Israeli parent or shareholder)

• Israeli company annual tax return (Form 1214) · May 31
  The statutory deadline is five months after year-end, 31 May for a calendar year; extensions are commonly granted to companies filing through a representative. Source
• Form 150 - declaration of holdings in a foreign company · May 31 To verify
  An Israeli resident, individual or company, holding a foreign company directly or indirectly attaches the form to the annual return, so it shares that deadline; the new version is mandatory from 2025. Source

Add the annual deadlines to your calendar (ICS file)