Tax Calendar: Key Deadlines Businesses Should Keep in Mind

Timely compliance with tax and other statutory obligations is an important prerequisite for the stable and compliant operation of any company. With numerous monthly and annual obligations to manage, a tax calendar is a practical tool for accounting and finance teams, while also providing important visibility for management.

Missing statutory deadlines may result in interest, penalties and additional administrative procedures. Effective organisation, on the other hand, supports timely planning of obligations, better cash flow management and a reduced risk of non-compliance.

Key deadlines throughout the year

Below is an overview of some of the key deadlines companies should keep in mind when planning their tax, accounting and reporting obligations.

By the 10th of the month

• Submission of the MPIN calculation to the Public Revenue Office for the previous month, electronically.

By the 15th of the month

• Payment of monthly corporate income tax advance payments.
• Payment of salaries and related obligations in accordance with the applicable regulations.

By the 25th of the month

• Submission of the VAT form for the previous tax period, for taxpayers to whom the respective tax period applies.

By 15 February

• Submission of the annual report related to withholding tax for the previous year, where such an obligation applies under the relevant tax rules.

By 15 March

• Submission of the corporate income tax return/tax balance for the previous year.
• Submission of the annual accounts for the previous year.
• Submission of the report on investments abroad for the previous year, for entities to which this reporting obligation applies.

By 31 March

• Submission of the request related to the right to carry forward a reported tax loss, subject to the conditions and procedure prescribed by the applicable regulations.
• Submission of the consolidated annual accounts for the previous year.

Not every deadline applies to every company

Tax obligations and deadlines depend on a company’s tax status, size, type of transactions, applicable tax period and other statutory criteria. The tax calendar should therefore be tailored to the circumstances of each business rather than treated as a single list applicable to all companies.

In addition to regular tax obligations, companies should monitor other regulatory and reporting deadlines relevant to their operations.

Particular attention should also be given to the global minimum tax rules under Pillar Two. Their applicability and the specific obligations arising from them should be assessed based on the structure and characteristics of the group to which the company belongs.

Finance and accounting teams also prepare monthly, quarterly and annual financial reports based on internal requirements or contractual obligations, as well as statistical reports and surveys for the State Statistical Office and other institutions.

Certain business events, specific transactions, inspection procedures or corrections to previously submitted returns may create additional obligations and deadlines. An effective tax calendar should therefore be regularly updated to reflect regulatory changes and the specific activities of the company.

The accountant as a partner in timely planning

The role of the accountant today extends well beyond recording business transactions. The accounting function plays an important role in planning, control and the timely identification of financial and tax risks.

By systematically monitoring relevant deadlines, companies can plan their obligations more effectively and reduce the risk of omissions, while management gains greater predictability over financial operations.

A well-managed tax calendar is more than a list of dates. It forms part of a company’s broader approach to managing tax obligations and compliance.

In a business environment where regulations continue to evolve, timely information, effective organisation and professional monitoring of obligations remain important prerequisites for reliable and compliant operations.

Note: The deadlines presented above are for general information purposes. The applicability and specific deadline for each obligation should be assessed in accordance with the regulations in force and the circumstances of the individual taxpayer.

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