Form 190 is an annual informative form where companies and self-employed declare the withholdings made to workers, companies or professionals during a year.

Some common withholdings are:

• Personal Income Tax withholdings that you apply to your workers’ payrolls.

• Withholdings from service invoices of self-employed suppliers.

In both cases you must submit the quarterly Form 111 and consequently, also Form 190 which is the corresponding annual summary of withholdings.

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Who must submit Form 190?

You must submit Form 190 if:

• You are self-employed or a company and have withheld part of the amounts corresponding to employee payrolls.

• You are self-employed or a company and have withheld part of the amounts corresponding to professional invoices.

• In some other less common and specific cases.

Although you submit Form 190 which is an annual summary, you must have submitted the corresponding Form 111 for each quarter.

When do I have to submit Form 190?

You must submit Form 190 during the first 20 calendar days of January each year.

If the 20th 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.