The time limit for submitting tax reports, as well as the deadline for paying taxes, fees, mandatory health insurance premiums and social contributions is February 25. The list of tax reports that need to be submitted to the State Tax Service and the tax obligations that need to be paid into the national public budget can be viewed in the fiscal calendar on the Service's website, IPN reports.

The tax reports that must be submitted by February 25 are related to income tax (Form IPC 21, Form IU 17); value added tax, excise duties (Form VAT12, Form ACZ09, declaration on the use of distillates obtained from wine); taxes in the population support fund (TFSP form 20), and others.

The February 25 deadline also applies to the report based on form TBDSA15 and the report for paying the excise duty by subjects that had the obligation to inventory the stock of goods subject to excise duties, and also to the report on the payment for pollutant emissions, discharges and waste storage (Form EMPOLDEP19) for 2024.

February 25 is also the deadline for payment income tax for the fourth quarter of 2024 by resident individuals who, without constituting an organizational-legal form, carry out independent activities, according to the specifics of the trade activity, based on the payment notice received from the State Tax Service.

Until February 25 inclusive, employers working in the field of road taxi passenger transport services must pay the income tax, mandatory health insurance premiums and mandatory state social insurance contributions for March 2025. If persons are hired after the presentation of the report (Form TAXI18), the employers are obliged to submit an additional report on the day of employment.

The fiscal calendar is available from the State Tax Service’s website.