Bulgaria Tax Calendar 2026–2027

Businesses that withheld tax on payments other than salaries in Q3 2026 (civil contracts, rent, dividends to individuals, payments to non-residents) declare and pay it by the end of the month after the quarter (Arts. 55, 65 ZDDFL; Arts. 201–202 ZKPO).

Freelancers, sole traders and others with business or rental income on which no tax was withheld declare (declaration under Art. 55 ZDDFL) and pay advance tax for Q3 2026 (Art. 67 ZDDFL). No advance payment is made for the fourth quarter.

Second half of the 2026 immovable property tax and vehicle tax is paid to the municipality (Arts. 28(1) and 60(1) ZMDT).

Every VAT-registered business files the monthly VAT return with the purchase and sales ledgers for October 2026 electronically and pays any VAT due by the same date (Arts. 89 and 125 ZDDS). The VAT period is always one calendar month; registration is compulsory above €51,130 annual turnover.

VAT-registered businesses that made intra-Community supplies of goods, cross-border B2B services or triangular supplies in October 2026 file the VIES declaration together with that month's VAT return (Art. 125(2) ZDDS).

Businesses whose intra-EU arrivals or dispatches exceed the annual Intrastat thresholds (for 2026: €899,874 arrivals, €1,150,407 dispatches) file the monthly Intrastat declaration for October 2026 with the NRA. A new reporter files its first declaration by the 20th.

Companies that expect their 2026 corporate tax to differ from the declared advances may file a declaration to reduce or increase the remaining advances (Art. 88 ZKPO).

Companies with prior-prior-year net sales above BGN 3,000,000 (€1,533,875.64) pay the corporate tax advance for November 2026 by the 15th of that month (Art. 90(1) ZKPO).

Employers file declarations Образец № 1 and № 6 for work done in October 2026 and pay the social security, health insurance and supplementary pension contributions (Art. 7 KSO); self-insured persons pay their monthly contributions by the same date.

Employers pay the 10% income tax withheld from employees' pay in October 2026 (Art. 42 and Art. 65(11) ZDDFL); the amount is reported in declaration Образец № 6.

Monthly payers pay the December 2026 advance and quarterly payers the third-quarter advance by 1 December; there is no fourth-quarter advance (Art. 90 ZKPO).

Every VAT-registered business files the monthly VAT return with the purchase and sales ledgers for November 2026 electronically and pays any VAT due by the same date (Arts. 89 and 125 ZDDS). The VAT period is always one calendar month; registration is compulsory above €51,130 annual turnover.

VAT-registered businesses that made intra-Community supplies of goods, cross-border B2B services or triangular supplies in November 2026 file the VIES declaration together with that month's VAT return (Art. 125(2) ZDDS).

Businesses whose intra-EU arrivals or dispatches exceed the annual Intrastat thresholds (for 2026: €899,874 arrivals, €1,150,407 dispatches) file the monthly Intrastat declaration for November 2026 with the NRA. A new reporter files its first declaration by the 20th.

Employers file declarations Образец № 1 and № 6 for work done in November 2026 and pay the social security, health insurance and supplementary pension contributions (Art. 7 KSO); self-insured persons pay their monthly contributions by the same date.

Employers pay the 10% income tax withheld from employees' pay in November 2026 (Art. 42 and Art. 65(11) ZDDFL); the amount is reported in declaration Образец № 6.

Every VAT-registered business files the monthly VAT return with the purchase and sales ledgers for December 2026 electronically and pays any VAT due by the same date (Arts. 89 and 125 ZDDS). The VAT period is always one calendar month; registration is compulsory above €51,130 annual turnover. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

VAT-registered businesses that made intra-Community supplies of goods, cross-border B2B services or triangular supplies in December 2026 file the VIES declaration together with that month's VAT return (Art. 125(2) ZDDS). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Businesses whose intra-EU arrivals or dispatches exceed the annual Intrastat thresholds (for 2026: €899,874 arrivals, €1,150,407 dispatches) file the monthly Intrastat declaration for December 2026 with the NRA. A new reporter files its first declaration by the 20th. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Employers file declarations Образец № 1 and № 6 for work done in December 2026 and pay the social security, health insurance and supplementary pension contributions (Art. 7 KSO); self-insured persons pay their monthly contributions by the same date. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Employers pay the 10% income tax withheld from employees' pay in December 2026 (Art. 42 and Art. 65(11) ZDDFL); the amount is reported in declaration Образец № 6. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Businesses that withheld tax on payments other than salaries in Q4 2026 (civil contracts, rent, dividends to individuals, payments to non-residents) declare and pay it by the end of the month after the quarter (Arts. 55, 65 ZDDFL; Arts. 201–202 ZKPO). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Every VAT-registered business files the monthly VAT return with the purchase and sales ledgers for January 2027 electronically and pays any VAT due by the same date (Arts. 89 and 125 ZDDS). The VAT period is always one calendar month; registration is compulsory above €51,130 annual turnover. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

VAT-registered businesses that made intra-Community supplies of goods, cross-border B2B services or triangular supplies in January 2027 file the VIES declaration together with that month's VAT return (Art. 125(2) ZDDS). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Businesses whose intra-EU arrivals or dispatches exceed the annual Intrastat thresholds (for 2026: €899,874 arrivals, €1,150,407 dispatches) file the monthly Intrastat declaration for January 2027 with the NRA. A new reporter files its first declaration by the 20th. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Employers file declarations Образец № 1 and № 6 for work done in January 2027 and pay the social security, health insurance and supplementary pension contributions (Art. 7 KSO); self-insured persons pay their monthly contributions by the same date. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Employers pay the 10% income tax withheld from employees' pay in January 2027 (Art. 42 and Art. 65(11) ZDDFL); the amount is reported in declaration Образец № 6. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Businesses and self-insured persons that paid income to individuals in 2026 (other than salaries) file the electronic statement under Art. 73(1) ZDDFL with the NRA. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Every VAT-registered business files the monthly VAT return with the purchase and sales ledgers for February 2027 electronically and pays any VAT due by the same date (Arts. 89 and 125 ZDDS). The VAT period is always one calendar month; registration is compulsory above €51,130 annual turnover. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

VAT-registered businesses that made intra-Community supplies of goods, cross-border B2B services or triangular supplies in February 2027 file the VIES declaration together with that month's VAT return (Art. 125(2) ZDDS). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Businesses whose intra-EU arrivals or dispatches exceed the annual Intrastat thresholds (for 2026: €899,874 arrivals, €1,150,407 dispatches) file the monthly Intrastat declaration for February 2027 with the NRA. A new reporter files its first declaration by the 20th. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Employers file declarations Образец № 1 and № 6 for work done in February 2027 and pay the social security, health insurance and supplementary pension contributions (Art. 7 KSO); self-insured persons pay their monthly contributions by the same date. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Employers pay the 10% income tax withheld from employees' pay in February 2027 (Art. 42 and Art. 65(11) ZDDFL); the amount is reported in declaration Образец № 6. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Individuals who file their 2026 annual return electronically and pay the tax due by 31 March get a 5% discount, capped at BGN 500 (€255.65) in total, provided they have no enforceable public debts (Art. 53(6) ZDDFL). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Every VAT-registered business files the monthly VAT return with the purchase and sales ledgers for March 2027 electronically and pays any VAT due by the same date (Arts. 89 and 125 ZDDS). The VAT period is always one calendar month; registration is compulsory above €51,130 annual turnover. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

VAT-registered businesses that made intra-Community supplies of goods, cross-border B2B services or triangular supplies in March 2027 file the VIES declaration together with that month's VAT return (Art. 125(2) ZDDS). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Businesses whose intra-EU arrivals or dispatches exceed the annual Intrastat thresholds (for 2026: €899,874 arrivals, €1,150,407 dispatches) file the monthly Intrastat declaration for March 2027 with the NRA. A new reporter files its first declaration by the 20th. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Companies with prior-prior-year net sales above BGN 3,000,000 (€1,533,875.64) pay monthly advances for January to April 2027; others above BGN 300,000 (€153,387.56) pay the Q1 advance. The year's advances are also declared by this date (Arts. 84–87a, 90 ZKPO). Newly founded companies and those below the lower threshold make no advances. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Employers file declarations Образец № 1 and № 6 for work done in March 2027 and pay the social security, health insurance and supplementary pension contributions (Art. 7 KSO); self-insured persons pay their monthly contributions by the same date. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Employers pay the 10% income tax withheld from employees' pay in March 2027 (Art. 42 and Art. 65(11) ZDDFL); the amount is reported in declaration Образец № 6. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Businesses that withheld tax on payments other than salaries in Q1 2027 (civil contracts, rent, dividends to individuals, payments to non-residents) declare and pay it by the end of the month after the quarter (Arts. 55, 65 ZDDFL; Arts. 201–202 ZKPO). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Freelancers, sole traders and others with business or rental income on which no tax was withheld declare (declaration under Art. 55 ZDDFL) and pay advance tax for Q1 2027 (Art. 67 ZDDFL). No advance payment is made for the fourth quarter. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Individuals with income in 2026 that was not fully taxed at source (freelance, rental, foreign income, more than one employer) file the annual return and pay the balance (Arts. 50, 53 and 67 ZDDFL). Self-insured persons file their annual social security data with it. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Owners who pay the whole 2027 immovable property tax and vehicle tax by 30 April get a 5% discount (Arts. 28(2) and 60(1) ZMDT). The taxes are paid to the municipality. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Every VAT-registered business files the monthly VAT return with the purchase and sales ledgers for April 2027 electronically and pays any VAT due by the same date (Arts. 89 and 125 ZDDS). The VAT period is always one calendar month; registration is compulsory above €51,130 annual turnover. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

VAT-registered businesses that made intra-Community supplies of goods, cross-border B2B services or triangular supplies in April 2027 file the VIES declaration together with that month's VAT return (Art. 125(2) ZDDS). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Businesses whose intra-EU arrivals or dispatches exceed the annual Intrastat thresholds (for 2026: €899,874 arrivals, €1,150,407 dispatches) file the monthly Intrastat declaration for April 2027 with the NRA. A new reporter files its first declaration by the 20th. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Companies with prior-prior-year net sales above BGN 3,000,000 (€1,533,875.64) pay the corporate tax advance for May 2027 by the 15th of that month (Art. 90(1) ZKPO). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Employers file declarations Образец № 1 and № 6 for work done in April 2027 and pay the social security, health insurance and supplementary pension contributions (Art. 7 KSO); self-insured persons pay their monthly contributions by the same date. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Employers pay the 10% income tax withheld from employees' pay in April 2027 (Art. 42 and Art. 65(11) ZDDFL); the amount is reported in declaration Образец № 6. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Every VAT-registered business files the monthly VAT return with the purchase and sales ledgers for May 2027 electronically and pays any VAT due by the same date (Arts. 89 and 125 ZDDS). The VAT period is always one calendar month; registration is compulsory above €51,130 annual turnover. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

VAT-registered businesses that made intra-Community supplies of goods, cross-border B2B services or triangular supplies in May 2027 file the VIES declaration together with that month's VAT return (Art. 125(2) ZDDS). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Businesses whose intra-EU arrivals or dispatches exceed the annual Intrastat thresholds (for 2026: €899,874 arrivals, €1,150,407 dispatches) file the monthly Intrastat declaration for May 2027 with the NRA. A new reporter files its first declaration by the 20th. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Companies with prior-prior-year net sales above BGN 3,000,000 (€1,533,875.64) pay the corporate tax advance for June 2027 by the 15th of that month (Art. 90(1) ZKPO). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Employers file declarations Образец № 1 and № 6 for work done in May 2027 and pay the social security, health insurance and supplementary pension contributions (Art. 7 KSO); self-insured persons pay their monthly contributions by the same date. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Employers pay the 10% income tax withheld from employees' pay in May 2027 (Art. 42 and Art. 65(11) ZDDFL); the amount is reported in declaration Образец № 6. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Companies file the 2026 annual CIT return with the annual activity report between 1 March and 30 June and pay the 10% corporate tax less the advances already paid (Arts. 92 and 93 ZKPO). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Sole traders (ЕТ) and other individuals taxed as traders file the 2026 annual return under Art. 50 ZDDFL between 1 March and 30 June and pay the tax by the same date (Arts. 51, 53 and 67(5) ZDDFL). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

First half of the 2027 immovable property tax and vehicle tax is paid to the municipality (Arts. 28(1) and 60(1) ZMDT). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Every VAT-registered business files the monthly VAT return with the purchase and sales ledgers for June 2027 electronically and pays any VAT due by the same date (Arts. 89 and 125 ZDDS). The VAT period is always one calendar month; registration is compulsory above €51,130 annual turnover. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

VAT-registered businesses that made intra-Community supplies of goods, cross-border B2B services or triangular supplies in June 2027 file the VIES declaration together with that month's VAT return (Art. 125(2) ZDDS). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Businesses whose intra-EU arrivals or dispatches exceed the annual Intrastat thresholds (for 2026: €899,874 arrivals, €1,150,407 dispatches) file the monthly Intrastat declaration for June 2027 with the NRA. A new reporter files its first declaration by the 20th. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Companies on quarterly advances (net sales above BGN 300,000 / €153,387.56 but not above BGN 3,000,000 / €1,533,875.64) pay the second-quarter advance (Art. 90(2) ZKPO). Monthly payers pay July's advance on the same day. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Employers file declarations Образец № 1 and № 6 for work done in June 2027 and pay the social security, health insurance and supplementary pension contributions (Art. 7 KSO); self-insured persons pay their monthly contributions by the same date. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Employers pay the 10% income tax withheld from employees' pay in June 2027 (Art. 42 and Art. 65(11) ZDDFL); the amount is reported in declaration Образец № 6. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Businesses that withheld tax on payments other than salaries in Q2 2027 (civil contracts, rent, dividends to individuals, payments to non-residents) declare and pay it by the end of the month after the quarter (Arts. 55, 65 ZDDFL; Arts. 201–202 ZKPO). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Freelancers, sole traders and others with business or rental income on which no tax was withheld declare (declaration under Art. 55 ZDDFL) and pay advance tax for Q2 2027 (Art. 67 ZDDFL). No advance payment is made for the fourth quarter. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Every VAT-registered business files the monthly VAT return with the purchase and sales ledgers for July 2027 electronically and pays any VAT due by the same date (Arts. 89 and 125 ZDDS). The VAT period is always one calendar month; registration is compulsory above €51,130 annual turnover. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

VAT-registered businesses that made intra-Community supplies of goods, cross-border B2B services or triangular supplies in July 2027 file the VIES declaration together with that month's VAT return (Art. 125(2) ZDDS). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Businesses whose intra-EU arrivals or dispatches exceed the annual Intrastat thresholds (for 2026: €899,874 arrivals, €1,150,407 dispatches) file the monthly Intrastat declaration for July 2027 with the NRA. A new reporter files its first declaration by the 20th. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Companies with prior-prior-year net sales above BGN 3,000,000 (€1,533,875.64) pay the corporate tax advance for August 2027 by the 15th of that month (Art. 90(1) ZKPO). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Employers file declarations Образец № 1 and № 6 for work done in July 2027 and pay the social security, health insurance and supplementary pension contributions (Art. 7 KSO); self-insured persons pay their monthly contributions by the same date. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Employers pay the 10% income tax withheld from employees' pay in July 2027 (Art. 42 and Art. 65(11) ZDDFL); the amount is reported in declaration Образец № 6. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Every VAT-registered business files the monthly VAT return with the purchase and sales ledgers for August 2027 electronically and pays any VAT due by the same date (Arts. 89 and 125 ZDDS). The VAT period is always one calendar month; registration is compulsory above €51,130 annual turnover. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

VAT-registered businesses that made intra-Community supplies of goods, cross-border B2B services or triangular supplies in August 2027 file the VIES declaration together with that month's VAT return (Art. 125(2) ZDDS). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Businesses whose intra-EU arrivals or dispatches exceed the annual Intrastat thresholds (for 2026: €899,874 arrivals, €1,150,407 dispatches) file the monthly Intrastat declaration for August 2027 with the NRA. A new reporter files its first declaration by the 20th. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Companies with prior-prior-year net sales above BGN 3,000,000 (€1,533,875.64) pay the corporate tax advance for September 2027 by the 15th of that month (Art. 90(1) ZKPO). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Employers file declarations Образец № 1 and № 6 for work done in August 2027 and pay the social security, health insurance and supplementary pension contributions (Art. 7 KSO); self-insured persons pay their monthly contributions by the same date. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Employers pay the 10% income tax withheld from employees' pay in August 2027 (Art. 42 and Art. 65(11) ZDDFL); the amount is reported in declaration Образец № 6. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Every VAT-registered business files the monthly VAT return with the purchase and sales ledgers for September 2027 electronically and pays any VAT due by the same date (Arts. 89 and 125 ZDDS). The VAT period is always one calendar month; registration is compulsory above €51,130 annual turnover. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

VAT-registered businesses that made intra-Community supplies of goods, cross-border B2B services or triangular supplies in September 2027 file the VIES declaration together with that month's VAT return (Art. 125(2) ZDDS). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Businesses whose intra-EU arrivals or dispatches exceed the annual Intrastat thresholds (for 2026: €899,874 arrivals, €1,150,407 dispatches) file the monthly Intrastat declaration for September 2027 with the NRA. A new reporter files its first declaration by the 20th. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Companies with prior-prior-year net sales above BGN 3,000,000 (€1,533,875.64) pay the corporate tax advance for October 2027 by the 15th of that month (Art. 90(1) ZKPO). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Employers file declarations Образец № 1 and № 6 for work done in September 2027 and pay the social security, health insurance and supplementary pension contributions (Art. 7 KSO); self-insured persons pay their monthly contributions by the same date. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Employers pay the 10% income tax withheld from employees' pay in September 2027 (Art. 42 and Art. 65(11) ZDDFL); the amount is reported in declaration Образец № 6. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Businesses that withheld tax on payments other than salaries in Q3 2027 (civil contracts, rent, dividends to individuals, payments to non-residents) declare and pay it by the end of the month after the quarter (Arts. 55, 65 ZDDFL; Arts. 201–202 ZKPO). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Freelancers, sole traders and others with business or rental income on which no tax was withheld declare (declaration under Art. 55 ZDDFL) and pay advance tax for Q3 2027 (Art. 67 ZDDFL). No advance payment is made for the fourth quarter. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Second half of the 2027 immovable property tax and vehicle tax is paid to the municipality (Arts. 28(1) and 60(1) ZMDT). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Every VAT-registered business files the monthly VAT return with the purchase and sales ledgers for October 2027 electronically and pays any VAT due by the same date (Arts. 89 and 125 ZDDS). The VAT period is always one calendar month; registration is compulsory above €51,130 annual turnover. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

VAT-registered businesses that made intra-Community supplies of goods, cross-border B2B services or triangular supplies in October 2027 file the VIES declaration together with that month's VAT return (Art. 125(2) ZDDS). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Businesses whose intra-EU arrivals or dispatches exceed the annual Intrastat thresholds (for 2026: €899,874 arrivals, €1,150,407 dispatches) file the monthly Intrastat declaration for October 2027 with the NRA. A new reporter files its first declaration by the 20th. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Companies that expect their 2027 corporate tax to differ from the declared advances may file a declaration to reduce or increase the remaining advances (Art. 88 ZKPO). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Companies with prior-prior-year net sales above BGN 3,000,000 (€1,533,875.64) pay the corporate tax advance for November 2027 by the 15th of that month (Art. 90(1) ZKPO). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Employers file declarations Образец № 1 and № 6 for work done in October 2027 and pay the social security, health insurance and supplementary pension contributions (Art. 7 KSO); self-insured persons pay their monthly contributions by the same date. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Employers pay the 10% income tax withheld from employees' pay in October 2027 (Art. 42 and Art. 65(11) ZDDFL); the amount is reported in declaration Образец № 6. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Monthly payers pay the December 2027 advance and quarterly payers the third-quarter advance by 1 December; there is no fourth-quarter advance (Art. 90 ZKPO). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Every VAT-registered business files the monthly VAT return with the purchase and sales ledgers for November 2027 electronically and pays any VAT due by the same date (Arts. 89 and 125 ZDDS). The VAT period is always one calendar month; registration is compulsory above €51,130 annual turnover. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

VAT-registered businesses that made intra-Community supplies of goods, cross-border B2B services or triangular supplies in November 2027 file the VIES declaration together with that month's VAT return (Art. 125(2) ZDDS). The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Businesses whose intra-EU arrivals or dispatches exceed the annual Intrastat thresholds (for 2026: €899,874 arrivals, €1,150,407 dispatches) file the monthly Intrastat declaration for November 2027 with the NRA. A new reporter files its first declaration by the 20th. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Employers file declarations Образец № 1 and № 6 for work done in November 2027 and pay the social security, health insurance and supplementary pension contributions (Art. 7 KSO); self-insured persons pay their monthly contributions by the same date. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.

Employers pay the 10% income tax withheld from employees' pay in November 2027 (Art. 42 and Art. 65(11) ZDDFL); the amount is reported in declaration Образец № 6. The NRA has not yet published its 2027 calendar; this date follows the statutory rule.