Tax calendar 2026
With the shifts already applied: when the last day falls on a Saturday, a Sunday or a national holiday, the deadline ends on the next working day. In 2026 that moves six dates, and they are exactly the ones people get wrong.
What falls due four times a year
The 20th in April, July and October, and in January it depends on the form. That is the part people get wrong most often.
| Form | Q1 | Q2 | Q3 | Q4 |
|---|---|---|---|---|
| 303 · VAT | 20 Apr | 20 Jul | 20 Oct | 30 Jan |
| 130 · IRPF | 20 Apr | 20 Jul | 20 Oct | 30 Jan |
| 111 · withholdings | 20 Apr | 20 Jul | 20 Oct | 20 Jan |
| 115 · rent | 20 Apr | 20 Jul | 20 Oct | 20 Jan |
| 349 · intra-Community | 20 Apr | 20 Jul | 20 Oct | 30 Jan |
The detail that causes the most grief: in January the 303 and the 130 run to the 30th, but the 111 and the 115 fall due on the 20th. File them all together at the end of the month and two of them are late.
What falls due once a year
With the 2026 dates, shifted deadlines included.
| Form | What it is | Deadline in 2026 |
|---|---|---|
| 390 | Annual VAT summary | 1 → 30 January |
| 180 | Annual summary of rent withholdings | 1 January → 2 February |
| 182 | Donations received | 1 January → 2 February |
| 190 | Annual summary of withholdings | 1 January → 2 February |
| 347 | Transactions with third parties | 1 February → 2 March |
| 720 and 721 | Assets and currencies held abroad | 1 January → 31 March |
| 200 | Corporation Tax | 1 → 27 July |
| 202 | Corporation Tax payments on account | 20 Apr · 20 Oct · 21 Dec |
January is the busiest month of the year: the fourth quarter of everything lands together with the 390, the 180, the 182 and the 190. Arriving with the books up to date is not a virtue: it is the only thing that makes January manageable.
The six dates that move this year
All of them because they fall on a Saturday or a Sunday. They are the ones filed late most often.
31 January → 2 February
Saturday. Affects the 180, the 182 and the 190.
28 February → 2 March
Saturday. Affects the 347.
25 July → 27 July
Saturday. Affects Corporation Tax.
20 September → 21
Sunday. Affects the monthly returns for August.
30 August → 31
Sunday. Affects the monthly 303 for July.
20 December → 21
Sunday. Affects the Corporation Tax instalment payment.
A calendar that knows which ones are yours
A list of the thirty forms that exist is no use to anyone. What helps is seeing only yours, and knowing it because the software has looked at what you invoiced.
- Only the forms you file yourself, not a generic list.
- With the direct debit deadline, not just the filing one.
- And it flags new obligations: the first intra-Community invoice brings a 349 and an 036.
The warning no calendar gives you
The ERP is the only thing that knows you have invoiced a German client, that the first invoice from a professional with withholding has come in, or that you have started paying rent. Those are new obligations, and they arrive without anyone announcing them.
Questions about the deadlines
So you never miss one
With the forms worked out and the calendar warning you about yours, the quarter stops being a date you dread.