November 2026
Deadline: 25.11
Wednesday
- D112Payroll contributions and tax for October
- D300VAT return for October (monthly filers)
- D390Recapitulative statement of intra-Community supplies and acquisitions for October
- D100Other taxes withheld at source (dividends, non-residents) for October
Informative returns for October · 30 November and 1 December are public holidaysDeadline: 02.12
- D394Informative return on domestic supplies and purchases for October (VAT-registered companies)
- D406SAF-T standard audit file for tax for October, if the company reports monthly
December 2026
Deadline: 28.12
Monday — 25 and 26 December are public holidays
- D112Payroll contributions and tax for November
- D300VAT return for November
- D390Recapitulative statement of intra-Community supplies and acquisitions for November
Informative returns for NovemberDeadline: 30.12
- D394Informative return on domestic supplies and purchases for November (VAT-registered companies)
- D406SAF-T standard audit file for tax for November, if the company reports monthly
January 2027
Deadline: 25.01
Monday
- D100Micro-company income tax, Q4 2026
- D112Payroll contributions and tax for December
- D300VAT return for December or Q4
- D390Recapitulative statement of intra-Community supplies and acquisitions for December
Informative returns for December · 30 and 31 January fall on a weekendDeadline: 01.02.2027
- D394Informative return on domestic supplies and purchases for December (VAT-registered companies)
- D406SAF-T standard audit file for tax for December, if the company reports monthly
