Nearly 47,500 companies have submitted their annual corporate tax returns since the start of the campaign for declaring the income of legal entities - March 1 to the present. By June 30, 2026, they must declare corporate tax /under Art. 92 of the Corporate Income Tax Act/, tax on expenses, tax on the income of budget enterprises, as well as tax on the activity of operating ships. The declarations are submitted entirely online through the NRA's e-services portal, accessible with a qualified electronic signature (QES).
The deadline for payment of these taxes also expires on June 30 and can be made online through the NRA's virtual POS terminal (the NRA's e-service for card payments), at any bank by filling out a payment order or a deposit slip for payment to the budget or by postal order.
Individuals operating as traders, sole proprietors and farmers who have chosen this taxation regime also submit their annual tax declarations /under Art. 50 of the Personal Income Tax Act/ by June 30, 2026.
The electronic pre-filled tax declaration for taxation of the income of individuals is also available on the NRA's e-services portal. Users who have a personal identification code (PIK) or QES can benefit from the information entered on income received from employment relationships, civil contracts and fees, some rental income, amounts received from Internet sales, data on purchased experience, etc.
Additional information on tax and social security requirements can be obtained on the website of the revenue agency, as well as by calling the NRA Information Center: 0700 18 700 or 02 9859 6801, at a price according to the tariffs of the respective operator.