{"id":16467,"date":"2026-02-04T13:00:00","date_gmt":"2026-02-04T13:00:00","guid":{"rendered":"https:\/\/axevera.com\/?p=16467"},"modified":"2026-02-04T11:27:02","modified_gmt":"2026-02-04T11:27:02","slug":"2026-tax-deadlines-guide-vat-income-and-flat-tax","status":"publish","type":"post","link":"https:\/\/axevera.com\/en\/2026\/02\/04\/2026-tax-deadlines-guide-vat-income-and-flat-tax\/","title":{"rendered":"2026 Tax Deadlines Guide: VAT, Income and Flat Tax"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Key Tax Deadlines for 2026<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The first major tax deadline of 2026 has already passed. In fact, 12 January 2026 was the final date to apply for the flat tax regime (Pau\u0161\u00e1ln\u00ed da\u0148) for self-employed entrepreneurs (OSV\u010c). For those who successfully opted in by this deadline, or who were already enrolled in previous years, the monthly flat tax payment must be paid by the 20th day of each month throughout 2026.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Income Tax Return<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">With regard to the submission of income tax returns for both individuals (DPFO) and legal entities (DPPO), the applicable deadline depends on whether the return is filed in paper form, electronically, or through an authorised tax advisor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Below are the main deadlines related to income tax returns and tax advances:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Date<\/th><th>Deadline<\/th><\/tr><\/thead><tbody><tr><td>16 March 2026<\/td><td>Quarterly tax advance<\/td><\/tr><tr><td>1 April 2026<\/td><td>Income tax return \u2013 paper submission<\/td><\/tr><tr><td>4 May 2026<\/td><td>Income tax return \u2013 electronic submission<\/td><\/tr><tr><td>15 June 2026<\/td><td>Quarterly or semi-annual tax advance<\/td><\/tr><tr><td>1 July 2026<\/td><td>Income tax return submitted via tax advisor<\/td><\/tr><tr><td>15 September 2026<\/td><td>Quarterly tax advance<\/td><\/tr><tr><td>15 December 2026<\/td><td>Quarterly or semi-annual tax advance<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Another very important deadline concerns the electronic submission of health insurance and pension summaries for 2025 for entrepreneurs. Here as well, the deadline varies depending on how the DPFO is submitted:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Date<\/th><th>Deadline<\/th><\/tr><\/thead><tbody><tr><td>4 May 2026<\/td><td>Contribution reports with paper DPFO<\/td><\/tr><tr><td>4 June 2026<\/td><td>Contribution reports with electronic DPFO<\/td><\/tr><tr><td>1 August 2026<\/td><td>Contribution reports via tax advisor<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Tax Calendar 2026: VAT and Excise Duties<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In addition to income-related obligations, it is also important to monitor recurring tax deadlines. The 2026 VAT calendar includes monthly or quarterly VAT returns spread throughout the year.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Date<\/th><th>Deadline<\/th><\/tr><\/thead><tbody><tr><td>26 January 2026<\/td><td>VAT return (Q4 and December 2025)<\/td><\/tr><tr><td>25 February 2026<\/td><td>VAT return (January 2026)<\/td><\/tr><tr><td>25 March 2026<\/td><td>VAT return (February 2026)<\/td><\/tr><tr><td>27 April 2026<\/td><td>VAT return (Q1 and March 2026)<\/td><\/tr><tr><td>25 May 2026<\/td><td>VAT return (April 2026)<\/td><\/tr><tr><td>25 June 2026<\/td><td>VAT return (May 2026)<\/td><\/tr><tr><td>27 July 2026<\/td><td>VAT return (Q2 and June 2026)<\/td><\/tr><tr><td>25 August 2026<\/td><td>VAT return (July 2026)<\/td><\/tr><tr><td>25 September 2026<\/td><td>VAT return (August 2026)<\/td><\/tr><tr><td>26 October 2026<\/td><td>VAT return (Q3 and September 2026)<\/td><\/tr><tr><td>25 November 2026<\/td><td>VAT return (October 2026)<\/td><\/tr><tr><td>28 December 2026<\/td><td>VAT return (November 2026)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Excise Duties<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The table below outlines the schedule for periodic excise duty declarations, broken down by the relevant month in 2026.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Date<\/th><th>Declaration for<\/th><\/tr><\/thead><tbody><tr><td>26 January 2026<\/td><td>December 2025<\/td><\/tr><tr><td>25 February 2026<\/td><td>January 2026<\/td><\/tr><tr><td>25 March 2026<\/td><td>February 2026<\/td><\/tr><tr><td>27 April 2026<\/td><td>March 2026<\/td><\/tr><tr><td>25 May 2026<\/td><td>April 2026<\/td><\/tr><tr><td>25 June 2026<\/td><td>May 2026<\/td><\/tr><tr><td>27 July 2026<\/td><td>June 2026<\/td><\/tr><tr><td>25 August 2026<\/td><td>July 2026<\/td><\/tr><tr><td>25 September 2026<\/td><td>August 2026<\/td><\/tr><tr><td>26 October 2026<\/td><td>September 2026<\/td><\/tr><tr><td>25 November 2026<\/td><td>October 2026<\/td><\/tr><tr><td>28 December 2026<\/td><td>November 2026<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Having a clear understanding of the 2026 tax deadlines is essential to avoid penalties and ensure proper compliance with tax obligations. Careful planning of VAT, income tax, flat tax and excise duties enables more efficient financial management. Meeting filing and payment deadlines helps maintain full tax compliance. This calendar serves as a key tool for effectively organising business activities in 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">AI Image<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Complete overview of 2026 tax deadlines for VAT, income tax, flat tax, excise duties, and compliance planning businesses.<\/p>\n","protected":false},"author":5,"featured_media":16468,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[525],"tags":[],"yst_prominent_words":[],"class_list":["post-16467","post","type-post","status-publish","format-standard","has-post-thumbnail","category-en"],"_links":{"self":[{"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/posts\/16467","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/comments?post=16467"}],"version-history":[{"count":1,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/posts\/16467\/revisions"}],"predecessor-version":[{"id":16472,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/posts\/16467\/revisions\/16472"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/media\/16468"}],"wp:attachment":[{"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/media?parent=16467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/categories?post=16467"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/tags?post=16467"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=16467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}