| 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. |