The 2026 tax calendar for small companies

Monthly deadlines (by the 25th)

The 25th is the main marker of the month for a small company. Even with no activity, some declarations are filed as nil returns, and being a monthly or quarterly VAT payer decides whether D300 appears every month. By this date, the company tracks, as applicable:

• D300, the VAT return, if the company is a monthly VAT payer.
• D112, the declaration on salaries and contributions, if you have employees.
• Payment of the VAT due resulting from the return.

Quarterly deadlines

For companies with a quarterly tax period, part of the obligations moves to the quarter level. Advance payments are not a separate tax but installments against the annual liability, settled at the year-end return:

• Quarterly D300, for companies with a quarterly VAT tax period.
• Advance payments for micro-company income tax or profit tax, as applicable.

Annual deadlines

A few deadlines come once a year and are best noted well ahead. All of them depend on accounting kept current throughout the year: a correct balance sheet cannot be rebuilt in February if the earlier months were not properly closed. So keep in mind:

• D101, the profit tax, by 25 June.
• The annual financial statements (the balance sheet), form S1005 for micro-companies.
• D205, tax withheld at source, including dividends, by the last day of February.

e-Invoicing, a permanent deadline

Beyond the periodic deadlines, e-Factura imposes a continuous rhythm: every issued invoice is sent to the SPV within five working days of issue. In practice, it is a deadline that runs all the time, not only at month end, and it requires daily discipline.

Unlike periodic declarations, there is no fixed day on the calendar here: the deadline runs for each invoice separately. That is why it helps to send documents as you issue them, rather than saving them for a single moment in the month. A steady rhythm also lowers the risk of missing the five-day deadline in busy months.

Recommendation: a preflight check

The cheapest way to avoid a penalty is to catch the error before filing, not after rejection. A preflight check, with the official validator, turns the deadline from a risk into a simple tick. Many penalties come not from not knowing the rules but from small completion errors, easily caught by a final check. For a small company with limited resources, a few minutes of checking are worth more than a later correction and any interest owed.

Clarito runs this check for declarations, locally, so every file is correct before it reaches ANAF.