Tax calendar

An entrepreneur taxed on actual income pays a monthly income-tax advance of 1/12 of last year's liability, and a lump-sum taxpayer 1/12 of the amount in the assessment — both by the end of the current month for the previous month, together with contributions (pension 10 % + unemployment 1 % on the prescribed base). Seasonal lump-sum taxpayers (up to 6 months) pay by the 5th of the month for the current month.

Employers and other payers must file the IOPPD report of calculated and paid taxes and contributions (salaries, service contracts, royalties and all other payments) by the 15th of the month for the previous month and pay the contributions by the same day. Income tax on personal income is paid at each payout. Fine for unpaid contributions: €2,000–20,000 for a legal entity.

VAT payers file the monthly VAT return electronically by the 15th of the month following the tax period (calendar month) and pay the liability by the same day. The return is filed even if there is no VAT to pay. A refund of VAT credit is requested in the same return (line 26) — refunds are due within 60 days, or 30 days for exporters and taxpayers with more than three consecutive credit periods.

The second instalment of the annual property tax is due on October 31. It is paid based on the assessment issued by the competent local authority.

An entrepreneur taxed on actual income pays a monthly income-tax advance of 1/12 of last year's liability, and a lump-sum taxpayer 1/12 of the amount in the assessment — both by the end of the current month for the previous month, together with contributions (pension 10 % + unemployment 1 % on the prescribed base). Seasonal lump-sum taxpayers (up to 6 months) pay by the 5th of the month for the current month.

Employers and other payers must file the IOPPD report of calculated and paid taxes and contributions (salaries, service contracts, royalties and all other payments) by the 15th of the month for the previous month and pay the contributions by the same day. Income tax on personal income is paid at each payout. Fine for unpaid contributions: €2,000–20,000 for a legal entity.

VAT payers file the monthly VAT return electronically by the 15th of the month following the tax period (calendar month) and pay the liability by the same day. The return is filed even if there is no VAT to pay. A refund of VAT credit is requested in the same return (line 26) — refunds are due within 60 days, or 30 days for exporters and taxpayers with more than three consecutive credit periods.

An entrepreneur taxed on actual income pays a monthly income-tax advance of 1/12 of last year's liability, and a lump-sum taxpayer 1/12 of the amount in the assessment — both by the end of the current month for the previous month, together with contributions (pension 10 % + unemployment 1 % on the prescribed base). Seasonal lump-sum taxpayers (up to 6 months) pay by the 5th of the month for the current month.

Employers and other payers must file the IOPPD report of calculated and paid taxes and contributions (salaries, service contracts, royalties and all other payments) by the 15th of the month for the previous month and pay the contributions by the same day. Income tax on personal income is paid at each payout. Fine for unpaid contributions: €2,000–20,000 for a legal entity.

VAT payers file the monthly VAT return electronically by the 15th of the month following the tax period (calendar month) and pay the liability by the same day. The return is filed even if there is no VAT to pay. A refund of VAT credit is requested in the same return (line 26) — refunds are due within 60 days, or 30 days for exporters and taxpayers with more than three consecutive credit periods.

An entrepreneur taxed on actual income pays a monthly income-tax advance of 1/12 of last year's liability, and a lump-sum taxpayer 1/12 of the amount in the assessment — both by the end of the current month for the previous month, together with contributions (pension 10 % + unemployment 1 % on the prescribed base). Seasonal lump-sum taxpayers (up to 6 months) pay by the 5th of the month for the current month.

Employers and other payers must file the IOPPD report of calculated and paid taxes and contributions (salaries, service contracts, royalties and all other payments) by the 15th of the month for the previous month and pay the contributions by the same day. Income tax on personal income is paid at each payout. Fine for unpaid contributions: €2,000–20,000 for a legal entity.

VAT payers file the monthly VAT return electronically by the 15th of the month following the tax period (calendar month) and pay the liability by the same day. The return is filed even if there is no VAT to pay. A refund of VAT credit is requested in the same return (line 26) — refunds are due within 60 days, or 30 days for exporters and taxpayers with more than three consecutive credit periods.

An entrepreneur taxed on actual income pays a monthly income-tax advance of 1/12 of last year's liability, and a lump-sum taxpayer 1/12 of the amount in the assessment — both by the end of the current month for the previous month, together with contributions (pension 10 % + unemployment 1 % on the prescribed base). Seasonal lump-sum taxpayers (up to 6 months) pay by the 5th of the month for the current month.

An entrepreneur whose turnover in the previous year did not exceed €30,000 (and who is not VAT-registered nor in an excluded activity — lawyers, accountants, consultants, trade, hospitality etc.) may ask to pay income tax as an annual lump sum. The ZPO form is filed by the end of January of the year for which the tax is assessed; new businesses within 5 days of registration. The Tax Administration decides within 15 days.

Employers and other payers must file the IOPPD report of calculated and paid taxes and contributions (salaries, service contracts, royalties and all other payments) by the 15th of the month for the previous month and pay the contributions by the same day. Income tax on personal income is paid at each payout. Fine for unpaid contributions: €2,000–20,000 for a legal entity.

VAT payers file the monthly VAT return electronically by the 15th of the month following the tax period (calendar month) and pay the liability by the same day. The return is filed even if there is no VAT to pay. A refund of VAT credit is requested in the same return (line 26) — refunds are due within 60 days, or 30 days for exporters and taxpayers with more than three consecutive credit periods.

An entrepreneur taxed on actual income pays a monthly income-tax advance of 1/12 of last year's liability, and a lump-sum taxpayer 1/12 of the amount in the assessment — both by the end of the current month for the previous month, together with contributions (pension 10 % + unemployment 1 % on the prescribed base). Seasonal lump-sum taxpayers (up to 6 months) pay by the 5th of the month for the current month.

Legal entities that in the previous year paid dividends or profit shares, interest, royalties, rent, consulting/market-research/audit fees to non-residents, fees for entertainment or sports performances of non-residents, purchases of used or agricultural goods from individuals, or loans to individuals above €5,000 a year must file the report on calculated and paid withholding tax (15 %, or 30 % for tax havens) by the end of February. The tax itself is paid on the payout date.

Employers and other payers must file the IOPPD report of calculated and paid taxes and contributions (salaries, service contracts, royalties and all other payments) by the 15th of the month for the previous month and pay the contributions by the same day. Income tax on personal income is paid at each payout. Fine for unpaid contributions: €2,000–20,000 for a legal entity.

VAT payers file the monthly VAT return electronically by the 15th of the month following the tax period (calendar month) and pay the liability by the same day. The return is filed even if there is no VAT to pay. A refund of VAT credit is requested in the same return (line 26) — refunds are due within 60 days, or 30 days for exporters and taxpayers with more than three consecutive credit periods.

Legal entities file the annual corporate tax return by March 31 for the previous business year. Progressive rates: 0–€100,000 (9%), €100,000–€1,500,000 (12%), above €1,500,000 (15%). Balance sheet and P&L are filed together with the return.

Legal entities and entrepreneurs keeping double-entry books must file annual financial statements with the statistical annex (balance sheet, P&L, cash-flow statement, changes in equity) with the Tax Administration by March 31, electronically via the Desktop application.

An entrepreneur taxed on actual income pays a monthly income-tax advance of 1/12 of last year's liability, and a lump-sum taxpayer 1/12 of the amount in the assessment — both by the end of the current month for the previous month, together with contributions (pension 10 % + unemployment 1 % on the prescribed base). Seasonal lump-sum taxpayers (up to 6 months) pay by the 5th of the month for the current month.

Employers and other payers must file the IOPPD report of calculated and paid taxes and contributions (salaries, service contracts, royalties and all other payments) by the 15th of the month for the previous month and pay the contributions by the same day. Income tax on personal income is paid at each payout. Fine for unpaid contributions: €2,000–20,000 for a legal entity.

VAT payers file the monthly VAT return electronically by the 15th of the month following the tax period (calendar month) and pay the liability by the same day. The return is filed even if there is no VAT to pay. A refund of VAT credit is requested in the same return (line 26) — refunds are due within 60 days, or 30 days for exporters and taxpayers with more than three consecutive credit periods.

Taxpayers who last year earned income from self-employment, property, capital gains, sports, copyrights, or from two or more employers (gross > €700/mo) must file the annual return by April 30. Rates: 9% (€700–1,000), 15% (above €1,000). Other income: 15% flat.

An entrepreneur taxed on actual income pays a monthly income-tax advance of 1/12 of last year's liability, and a lump-sum taxpayer 1/12 of the amount in the assessment — both by the end of the current month for the previous month, together with contributions (pension 10 % + unemployment 1 % on the prescribed base). Seasonal lump-sum taxpayers (up to 6 months) pay by the 5th of the month for the current month.

Entities registered in the Register of Beneficial Owners must check and confirm the accuracy of their beneficial-owner data once a year (Art. 43 of the AML/CFT Law). For 2026 the Tax Administration set 30 April as the deadline — confirmations made by that day are considered timely.

Employers and other payers must file the IOPPD report of calculated and paid taxes and contributions (salaries, service contracts, royalties and all other payments) by the 15th of the month for the previous month and pay the contributions by the same day. Income tax on personal income is paid at each payout. Fine for unpaid contributions: €2,000–20,000 for a legal entity.

VAT payers file the monthly VAT return electronically by the 15th of the month following the tax period (calendar month) and pay the liability by the same day. The return is filed even if there is no VAT to pay. A refund of VAT credit is requested in the same return (line 26) — refunds are due within 60 days, or 30 days for exporters and taxpayers with more than three consecutive credit periods.

An entrepreneur taxed on actual income pays a monthly income-tax advance of 1/12 of last year's liability, and a lump-sum taxpayer 1/12 of the amount in the assessment — both by the end of the current month for the previous month, together with contributions (pension 10 % + unemployment 1 % on the prescribed base). Seasonal lump-sum taxpayers (up to 6 months) pay by the 5th of the month for the current month.

Employers and other payers must file the IOPPD report of calculated and paid taxes and contributions (salaries, service contracts, royalties and all other payments) by the 15th of the month for the previous month and pay the contributions by the same day. Income tax on personal income is paid at each payout. Fine for unpaid contributions: €2,000–20,000 for a legal entity.

VAT payers file the monthly VAT return electronically by the 15th of the month following the tax period (calendar month) and pay the liability by the same day. The return is filed even if there is no VAT to pay. A refund of VAT credit is requested in the same return (line 26) — refunds are due within 60 days, or 30 days for exporters and taxpayers with more than three consecutive credit periods.

The annual property tax is paid in two instalments: the first by June 30, the second by October 31. Liable parties are owners of apartments, houses, land, garages and commercial space. Rates depend on the municipality (0.25%–1.0% of market value).

An entrepreneur taxed on actual income pays a monthly income-tax advance of 1/12 of last year's liability, and a lump-sum taxpayer 1/12 of the amount in the assessment — both by the end of the current month for the previous month, together with contributions (pension 10 % + unemployment 1 % on the prescribed base). Seasonal lump-sum taxpayers (up to 6 months) pay by the 5th of the month for the current month.

Legal entities subject to statutory audit (medium and large entities, public-interest entities and parent companies of medium/large groups under the Audit Law) must deliver the audit report with the auditor's opinion on the previous year's financial statements to the Tax Administration by 30 June.

Employers and other payers must file the IOPPD report of calculated and paid taxes and contributions (salaries, service contracts, royalties and all other payments) by the 15th of the month for the previous month and pay the contributions by the same day. Income tax on personal income is paid at each payout. Fine for unpaid contributions: €2,000–20,000 for a legal entity.

VAT payers file the monthly VAT return electronically by the 15th of the month following the tax period (calendar month) and pay the liability by the same day. The return is filed even if there is no VAT to pay. A refund of VAT credit is requested in the same return (line 26) — refunds are due within 60 days, or 30 days for exporters and taxpayers with more than three consecutive credit periods.

An entrepreneur taxed on actual income pays a monthly income-tax advance of 1/12 of last year's liability, and a lump-sum taxpayer 1/12 of the amount in the assessment — both by the end of the current month for the previous month, together with contributions (pension 10 % + unemployment 1 % on the prescribed base). Seasonal lump-sum taxpayers (up to 6 months) pay by the 5th of the month for the current month.

Employers and other payers must file the IOPPD report of calculated and paid taxes and contributions (salaries, service contracts, royalties and all other payments) by the 15th of the month for the previous month and pay the contributions by the same day. Income tax on personal income is paid at each payout. Fine for unpaid contributions: €2,000–20,000 for a legal entity.

VAT payers file the monthly VAT return electronically by the 15th of the month following the tax period (calendar month) and pay the liability by the same day. The return is filed even if there is no VAT to pay. A refund of VAT credit is requested in the same return (line 26) — refunds are due within 60 days, or 30 days for exporters and taxpayers with more than three consecutive credit periods.