Enterprises and self-employed persons who have paid income to individuals under non-employment legal relationships, rent and/or from other sources, and are required by law to withhold advance tax on them, submit an electronic declaration under Art. 55, para. 1 of the Personal Income Tax Act and Art. 201, para. 1 of the Income Tax Code by October 31 for taxes due for the third quarter of 2026. Since the last day of October falls on a Saturday, the declaration deadline is extended to November 2, Monday. Individuals also declare taxes due by this date, when the payer of the income is also an individual.
A declaration under Art. 55, para. 1 of the Personal Income Tax Act and Art. 201, para. 1 of the Income Tax Act is also filed for the final taxes withheld on the income of foreign individuals and legal entities (for example, on fees for technical services, interest income, royalties and others). In this order, final taxes on income from dividends and liquidation shares distributed to local and foreign individuals, to foreign legal entities, when the tax is due, and to local legal entities that are not traders, including municipalities, are also declared.
With the same form, enterprises registered under the Value Added Tax Act also declare to the NRA data from their current accounting as of the end of the third quarter of 2026. They are required to declare the cash available in the cash registers, the amount of receivables (including from loans granted) from owners - individuals, workers, employees, persons hired under a management and control contract and others, when their total amount as of the end of the quarter exceeds 25,564.59 euros.
Information on completing the declarations and paying amounts to the budget can be obtained on the website of the revenue agency or by calling the NRA - 0700 18 700 (at a price according to the tariff of the respective operator).