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An important deadline is looming for business owners, including micro-entrepreneurs, who are liable for the CFE business tax.

Liable businesses have until midnight on June 15 to pay their deposit towards CFE for this year. The final bill, less any payment made in June, is due no later than December 15.

For most, the payment this month is voluntary - but could help ease the pain of a big December bill. But any company that paid more than €3,000 in CFE tax last year - and did not opt for monthly payments is required to pay a deposit equal to 50% of last year's bill, according to the

Any advance payments can only be made via the tax website, so any business that has not yet done so must create their personalised business tax webspace.