Form 180 is an annual informative form that compiles the information submitted in Form 115 on a quarterly basis.

Note: remember that in Form 115, you already declare the withholdings made for rental payments of real estate. Form 180 is merely informative, but mandatory.

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Should I submit Form 180?

You must submit Form 180 if you pay rent for offices or premises and your suppliers have applied withholdings to rental invoices.

Withholdings must be reported in the quarterly Form 115. Form 180 is only an annual summary.

Exceptions for submitting Form 180:

• In case you have rented housing for one of your workers.
• In case of rental with purchase option (leasing).
• If the office or premises rental does not exceed €900/year.
• When the person or company that has rented you the premises or office is in any of the codes of group 861.

Although you submit Form 180, which is an annual summary, you must have submitted the corresponding Form 115 each quarter.

When do I have to submit Form 180?

You must submit Form 180 electronically and you have until January 31st.

As always, if the last day of the deadline falls on a Saturday, Sunday or holiday, the deadline is extended until the next business day.

Last update: 06.06.2017

We hope this information is very useful to you.