Tax calendar

for the year 2025, the small taxpayer's mandatory audit or tax return was not filed within the basic deadline pursuant to Section 136, paragraph 1 of the Tax Code and was subsequently filed by an advisor

filing an income tax return and paying tax for 2025, if the taxpayer has a mandatory audit or the tax return was not filed within the basic deadline pursuant to Section 136(1) of the Tax Code and was subsequently filed by an advisor

the group's reporting period is the calendar year

tax due for May 2026 (excluding excise duty on alcohol)

monthly payment of the total of withheld advances on personal income tax from dependent activities for June 2026

maturity of the lump sum advance payment

tax return and tax due date for the 2nd quarter of 2026

tax return and tax due date for the 2nd quarter and for June 2026

control report for the 2nd quarter and for June 2026

summary report for the 2nd quarter and for June 2026

tax return and due date for gas, solid fuels and electricity tax for June 2026

tax return for electricity tax for the first half of 2026 in the case of a payer who: 1. 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.

tax due for May 2026 (only excise tax on alcohol)

tax return for June 2026

tax return for claiming a refund of excise duty pursuant to Section 56 of the Excise Duty Act (heat production) for the 2nd quarter of 2026

tax return for claiming the right to a refund of excise duty pursuant to Section 56a of the Excise Duty Act (other gasolines) for the 2nd quarter of 2026

tax return for claiming a refund of excise duty pursuant to Section 57 of the Excise Duty Act (forestry or pond farming) for the 2nd quarter of 2026

tax return for claiming a refund of excise duty pursuant to Section 57 of the Excise Duty Act (crop production or livestock farming) for the first half of 202 6

tax return and tax due date for OSS – non-EU regime, EU regime, import regime

submission of the notification on the amount of turnover per calendar quarter in the cross-border VAT regime for small enterprises (SMEs) for the 2nd quarter of 2026

submission of CESOP (Central Electronic Payment Information System) Notification for the 2nd quarter of 2026

withholding tax payment according to the special tax rate for June 2026