The main deadlines in 2026: VAT by the 14th of each month; payroll contributions and tax by the 25th; the personal annual tax return by 30 April (5% off if filed and paid online by 31 March); the corporate tax return and corporate tax by 30 June; annual financial statements by 30 September.
Next deadline: 31 October – Art. 55 declaration for Q3
| Deadline | Obligation | Who |
|---|---|---|
| by the 14th | VAT return, VIES declaration and VAT payment for the previous month | VAT-registered businesses |
| by the 25th | Payroll contributions and withheld income tax for the previous month (forms 1 and 6) | Employers |
| by the 25th | Advance social security contributions for the previous month | Self-insured persons |
| Deadline | Obligation | Who |
|---|---|---|
| Annual recalculation of payroll income tax; declaration under Art. 55 of the Personal Income Tax Act for Q4 2025, dividends included | Employers, payers of income | |
| Payment of the difference from the annual tax recalculation | Employers | |
| Return under Art. 73 of the Personal Income Tax Act for income paid in 2025, dividends included | Payers of income | |
| Last day for the 5% discount: annual return filed online and the tax paid (up to €255.65) | Individuals | |
| Corporate tax advances for January–March and for Q1; last day to declare the 2026 advance payments | Companies | |
| Annual personal income tax return (Art. 50) and payment; final contributions of the self-insured; Art. 55 declaration for Q1 | Individuals, self-insured | |
| Annual corporate tax return (Art. 92) and corporate tax payment; sole traders' annual return; declaration of no activity; annual report to the National Statistical Institute | Companies, sole traders | |
| Quarterly corporate tax advance for Q2 | Companies | |
| Art. 55 declaration for Q2, including dividends decided in the quarter | Payers of income | |
| New maximum insurable income of €2,300 and self-insured minimum of €620.20 | Everyone | |
| Publication of the 2025 annual financial statements in the Commercial Register | All traders | |
| Art. 55 declaration for Q3 | Payers of income | |
| Last day to change the corporate tax advance payments | Companies | |
| Corporate tax advance for December (monthly payers) and for Q3 (quarterly payers) | Companies |
Dates are the statutory deadlines as НАП lists them. Where one falls on a weekend, check whether it moves to the next working day. Sources: the VAT, Social Security, Personal and Corporate Income Tax and Accounting Acts, and НАП's calendar. Checked 5 October 2026.
Rather not track the deadlines yourself? We handle the returns and payments for you.
Ask for an offer
Stay up to date with Fiscala news
