The deadline for electronic submission of the declarations for Special Contribution for Defense (SCD) and General Healthcare System (GHS) contributions withheld on dividend and interest payments made during the period from 1 January 2019 until 31 December 2021 is on 31 January 2022.
For dividends and interest paid as from 1 January 2022 the declarations must be submitted by the end of the month following the month in which the withholding was made. This is in line with the deadline for the payment of SCD and GHS contributions withheld, which has always been the end of the following month, as per above.
The submission of the declarations is mandatory for withholdings of SCD and GHS contributions made from the year 2019 onwards.
A penalty of €100 will be imposed for failure to submit the declarations within the deadline.