Tax calendar 2026 and 2027
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. That is where deadlines get missed, and January 2027 moves three dates at once.
The next deadlines, one by one
From now to the spring of 2027, in order. The days of the week are there on purpose: they are what shows at a glance which ones shift.
| When | What falls due | Why that date |
|---|---|---|
| Tuesday 20 October 2026 | The third quarter of 2026: 303, 130, 111, 115 and 349. And the second instalment payment on the 202. | Falls on a working day: it does not move. |
| Monday 21 December 2026 | The third Corporation Tax instalment payment, the 202. | The 20th falls on a Sunday. |
| Thursday 31 December 2026 | It is not a filing: it is the last day on which a company, cooperative, association or foundation can invoice with a system not adapted to VeriFactu. | The obligation starts on 1 January 2027. |
| Wednesday 20 January 2027 | The fourth quarter of 2026 for the 111 and the 115. | Falls on a working day: it does not move. |
| Monday 1 February 2027 | The fourth quarter of 2026 for the 303, the 130 and the 349; the year's 390; and the annual summaries 180, 182 and 190. | 30 January falls on a Saturday and the 31st on a Sunday. |
| Monday 1 March 2027 | The 347 for the 2026 financial year. | 28 February falls on a Sunday. |
| Wednesday 31 March 2027 | The 720 and the 721 for the 2026 financial year. | Falls on a working day: it does not move. |
| Tuesday 20 April 2027 | The first quarter of 2027 and the first instalment payment on the 202. | Falls on a working day: it does not move. |
And after that, Corporation Tax for the 2026 financial year: its deadline ends on 25 July 2027, which falls on a Sunday, so it runs to Monday the 26th. To pay by direct debit you have to file five days before the end of the deadline, at any of these due dates.
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, the 130 and the 349 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. And in January 2027 there is a further twist: the 30th falls on a Saturday, so that first group runs to 1 February 2027.
What falls due once a year
Two columns, because they do not match: the left-hand one is what was filed this year and the right-hand one is what is coming. The weekend shifts are already applied in both.
| Form | What it is | Filed in 2026 | Filed in 2027 |
|---|---|---|---|
| 390 | Annual VAT summary | 1 → 30 January | 1 January → 1 February |
| 180 | Annual summary of rent withholdings | 1 January → 2 February | 1 January → 1 February |
| 182 | Donations received | 1 January → 2 February | 1 January → 1 February |
| 190 | Annual summary of withholdings | 1 January → 2 February | 1 January → 1 February |
| 347 | Transactions with third parties | 1 February → 2 March | 1 February → 1 March |
| 720 and 721 | Assets and currencies held abroad | 1 January → 31 March | 1 January → 31 March |
| 200 | Corporation Tax | 1 → 27 July | 1 → 26 July |
| 202 | Corporation Tax instalment payments | 20 Apr · 20 Oct · 21 Dec | 20 Apr · 20 Oct · 20 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. And in January 2027 the debut of VeriFactu for companies is added on top.
The dates that are not what they look like
When the last day of the deadline falls on a Saturday, a Sunday or a national holiday, the deadline ends on the first working day after. These are the ones that move between now and 2027, and they are the ones most often filed late.
20 December 2026 → 21
Sunday. Affects the third Corporation Tax instalment payment, the 202.
30 January 2027 → 1 February
Saturday. Affects the fourth-quarter 303, 130 and 349, and the year's 390.
31 January 2027 → 1 February
Sunday. Affects the 180, the 182 and the 190.
28 February 2027 → 1 March
Sunday. Affects the 347.
25 July 2027 → 26
Sunday. Affects Corporation Tax for the 2026 financial year.
And the ones that do not move
20 October 2026, 20 January 2027 and 31 March 2027 fall on weekdays: those go as they are.
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.