tax due for November 2025 (excluding excise duty on alcohol)
income tax
20/01/2026
monthly payment of the total of withheld advances on personal income tax from dependent activities for December 2025
income tax
20/01/2026
maturity of the lump sum advance payment
gambling tax
26/01/2026
tax return and tax due date for the 4th quarter of 2025
value added tax
26/01/2026
tax return and tax due date for the 4th quarter of 2025 and for December 2025
value added tax
26/01/2026
summary report for the 4th quarter of 2025 and December 2025
value added tax
26/01/2026
control report for the 4th quarter of 2025 and December 2025
energy taxes
26/01/2026
tax return and due date for gas, solid fuels and electricity tax for December 2025
energy taxes
26/01/2026
electricity tax return for the 2nd half of 2025 in the case of a payer, 1. who was a payer for the entire immediately preceding calendar year and 2. whose tax base for the immediately preceding calendar year did not exceed 350 MWh.
excise tax
26/01/2026
tax due for November 2025 (only excise tax on alcohol)
excise tax
26/01/2026
tax return for December 2025
excise tax
26/01/2026
tax return for claiming a refund of excise duty pursuant to Section 56 of the Excise Duty Act (heat production) for the 4th quarter of 2025
excise tax
26/01/2026
tax return for claiming a refund of excise duty pursuant to Section 56a of the Excise Duty Act (other gasolines) for the 4th quarter of 2025
excise tax
26/01/2026
tax return for claiming a refund of excise tax pursuant to Section 57 of the Excise Tax Act (forestry or pond farming) for the 4th quarter of 202 5
excise tax
26/01/2026
tax return to claim the right to a refund of excise duty according to
excise tax
26/01/2026
Section 57 of the Act on Excise Duties (Plant Production and/or Livestock Breeding) for the 2nd Half of 2025
value added tax
31/01/2026
submission of CESOP (Central Electronic Payment Information System) Notification for Q4 2025
value added tax
31/01/2026
submission of the Notification of the amount of turnover per calendar quarter in the cross-border VAT regime for small enterprises (SMEs) for the 4th quarter of 2025 Financial Bulletin 18/2025 3 FEBRUARY
value added tax
31/01/2026
tax return and tax due date to One Stop Shop (hereinafter referred to as “OSS”)
