Filing deadlines: what if the deadline falls on a day off
If the last day is a weekend or holiday, the deadline moves to the next working day. The main deadlines are in one table.
For information only. This is not tax advice — check the source before an important decision.
Law as of Oct 17, 2026
How a deadline is counted (Tax Code, article 5)
- A period starts on the day after the event.
- A period in "days", unless "calendar days" is stated, counts working days.
- If the last day is a day off or a holiday, the deadline moves to the next working day.
- You may act until 24:00 on the last day.
- The list of public holidays is set each year by Presidential decree.
Main deadlines
| Tax | Return | Payment |
|---|---|---|
| Turnover tax | monthly — 15th of the following month; annual — 15 February | by the return deadline |
| VAT | monthly — 20th of the following month | by the return deadline |
| Profit tax | quarterly — 20th of the following month; annual — 1 March | by the return deadline |
| Personal income tax (employer) | monthly — 15th; annual — 15 February | when wages are paid |
| Social tax | monthly — 15th; annual — 15 February | by the return deadline |
| Corporate property tax | annual — 1 March | turnover tax payers — 20th of the 3rd month of the quarter |
Returns prepared by the tax authority
From 2026 the tax authority generates 6 returns itself (property, land, personal income tax, social tax, VAT, turnover tax). If you do not correct a difference within 5 days, you are deemed to agree (Tax Code, article 81).
If you are late
- Late return: a citizen — 1 BCA, an official of a micro-firm or small enterprise — 3 BCA, other officials — 10 BCA. Late on several taxes in one month — only one penalty (Code of Administrative Offences, article 175).
- Late payment — a daily late-payment interest (details in the article "The most common tax penalties").