In a normal month, business has four deadlines: the 11th for the books, the 14th for VAT, the 15th for the monthly prepayment when applicable, and the 20th for payroll, contributions, and withholding tax. In a normal year there are two major deadlines: March 31 for the annual return and July 31 for filing financial statements with the QKB.
This page keeps all deadlines in one place, organized by frequency and by business type, because not every date applies to you. At the bottom of the page, the calendar can be downloaded as an ICS file and imported directly into your calendar, with reminders before each deadline.
Read also: Profit tax rates and when it is paid.
| Date | Obligation | Who is it for? |
|---|---|---|
| 10 | Self-billing for services received from abroad; periodic billing for the previous month. | Taxpayers |
| 11 | The sales book and the purchase book | VAT subjects |
| 14 | VAT declaration and payment for the previous month | VAT subjects |
| 15 | Monthly installment of the prepaid income tax | Who has chosen the monthly method? |
| 20 | Payroll, payroll tax, and contributions | Entities, for each month |
| 20 | Withholding Tax | Who withholds tax at source? |
The VAT return is automatically generated from the sales and purchase books, and the taxpayer confirms it. This means that the real work ends on the 11th, not the 14th.
Caution. If the book is not submitted, the VAT return is automatically completed within 24 hours, in accordance with Article 71/1/6 of Law No. 9920/2008. Automatic completion is not a solution, because it leaves a confirmed obligation based on data you have not verified.
Read also: KHow VAT is declared and how the books are filled out..
| Deadline | Obligation | Who is it for? |
|---|---|---|
| March 31 | First installment of the advance payment of income tax | Who has the obligation to prepay? |
| June 30 | Second installment | Who has the obligation to prepay? |
| September 30 | The third installment | Who has the obligation to prepay? |
| December 31 | The fourth installment | Who has the obligation to prepay? |
| 20 after each quarter | Payroll, payroll tax, and contributions | Merchants and self-employed individuals |
| Three-month period | Contributions of self-employed persons in agriculture | Agriculture |
Prepayment installments are calculated based on the previous year's tax. When the previous year's tax is zero, no installments are due, so a business with revenues below 14,000,000 lekë does not have this line item in its calendar.
Read also: How prepayments are calculated and when a review is required.
| Deadline | Obligation | Who is it for? |
|---|---|---|
| March 31 | Annual income tax declaration | All taxpayers, even those without activity. |
| March 31 | DIVA, annual individual statement | Individuals who are forced |
| July 31 | Financial statements in the QKB | Societies |
The annual declaration must be filed even when the tax is zero and even when the business has had no activity. Failure to file results in a fine, even though there is no obligation to pay.
Read also: Who submits DIVA and how is it completed?.
Read also: How to file financial statements with the QKB by July 31.
These don't have a fixed date on the calendar, because the deadline begins when the event occurs. In practice, they are the deadlines that are missed most often.
| Event | Deadline | Base |
|---|---|---|
| Supply of goods or services | The invoice is issued and fiscally recorded at the moment. | Law 87/2019 |
| The prepayment received from the client | 72 hours | Law 87/2019 |
| Import of the goods | Tax filing within 7 days | Law 87/2019, as amended by 83/2025 |
| Exceeding the VAT threshold of 10,000,000 lekë | Request for registration within 15 days | Law 92/2014, Article 122 |
| Tax assessment notice | Payment within 30 days | Law 9920/2008, Article 74 |
| Tax assessment notice | Appeal within 30 days | Law 9920/2008, Article 106(3) |
| The administration's request for the price transfer file | forty-five days | Law 29/2023, Articles 32 to 39 |
| Change of ownership in mining and hydrocarbons | Notice within 45 days | Law 29/2023, Article 55 |
| Constatation of an error in the statement | Statement changed within 24 months | Law 9920/2008, Article 67(2) |
| Detection of an error in DIVA | Correction within 6 months, maximum 2 times. | Law 9920/2008, Article 67(5) |
The deadline for the amended declaration was shortened from 36 to 24 months. Anyone who remembered the old rule lost their right without even noticing.
| Case | Deadline | Base |
|---|---|---|
| VAT refund | sixty days | Law 92/2014, Article 77 |
| VAT refund for exporters | thirty days | Law 92/2014, Article 77 |
| Income tax refund | sixty days | Law 29/2023, Article 26 |
| Refund when the tax appeal is granted | thirty days | Law 9920/2008, Article 110 |
| Compensation of agricultural producers, January through June | Application until December 31 | Law 80/2025, Article 150 |
| Compensation for agricultural producers, July through December | Request by June 30 of the following year. | Law 80/2025, Article 150 |
| Farmers' compensation payment | thirty days | Law 80/2025, Article 150 |
Read also: How to request VAT refund and the conditions for a credit surplus
The page filter shows only the rows that apply to you. Below is the basic breakdown.
✔ Date 11, sales and purchase books
✔ Date 14, VAT declaration and payment
✔ Date 20, payroll, payroll tax, contributions, and withholding tax
✔ Prepaid installments, quarterly or monthly, due by the 15th.
✔ March 31, annual statement
✔ July 31, financial statements in the QKB
The same deadlines apply, without prepayment installments, because the tax for the previous year is zero. When turnover exceeds 10,000,000 lekë, the VAT deadlines remain full even though the corporate income tax is zero.
✔ Dates 11 and 14, when subject to VAT
✔ Data 20 after each quarter, payroll and contributions
✔ March 31, annual statement
✔ Without financial statements in the QKB
A single date, March 31, and only when the DIVA obligation arises. The employer performs the monthly withholding and reporting.
Read also: Who does not pay capital gains tax until 2029.
Some obligations aren't repeated every year, so they don't have their own page in the section. They're tracked on the blog and only enter the calendar for the year in which they apply.
The obligation to be equipped with a POS has its own deadlines: May 30, 2026 for accommodation facilities, transportation, and public institutions, and December 31, 2026 for other taxpayers, with the exceptions provided by law.
Temporary measures, such as debt forgiveness and fiscal peace, have one-time deadlines that are published along with the implementing guidance. They are not covered on this page.
Read also: Waiver of obligations and fiscal peace: conditions and application deadlines.
Read also: POS obligation, cash limits, and fiscalization.
The calendar downloads as an ICS file and opens in Google Calendar, Outlook, and on your phone's calendar. Each deadline appears as a recurring event with an advance reminder, and any entries that don't apply to you can be deleted with one click after import.
✔ Full calendar, all deadlines
✔ VAT society calendar
✔ Calendar for individuals and the self-employed
✔ Business calendar under the 14,000,000 lek threshold
The file is updated whenever a legal deadline changes. The version date appears next to the download button, so it's checked once in January.
Read also: How to prepare a tax plan for the year.
When a deadline falls on a weekend or a public holiday, the question arises whether it is postponed to the first business day.
The work rule we currently apply is simple. Payments and filings are made one business day before the deadline. This shifts the question from necessary to unnecessary.
The 14th is remembered and the 11th is forgotten, so the VAT return is automatically completed based on unverified data.
The annual declaration is not filed because the tax is zero, and a penalty is imposed for failure to file.
Crossing the VAT threshold is not reported within 15 days.
The system is expected to remind the taxpayer of the prepayment installments, but the obligation remains the taxpayer's.
Financial statements in the QKB are overlooked until July 31 because the deadline does not appear in e-Filing.
The deadline for the amended statement is calculated at 36 months, whereas the law has shortened it to 24 months.
The payment is made on the due date and is processed in the system one day later.
The calendar is downloaded once and is not updated after the tax package.
The 11th for books, the 14th for VAT, the 15th for the monthly prepayment when applicable, and the 20th for the payroll list, contributions, and withholding tax. The page filter shows only the items that apply to your form.
By March 31 of the following year, even if the tax is zero and even if there has been no activity.
Books are due by the 11th and the statement by the 14th. The statement is generated from the books and then confirmed.
Quarterly, on March 31, June 30, September 30, and December 31, or monthly on the 15th when this method is chosen.
Yes, all except the prepayment installments. The annual declaration, payroll register, and VAT when turnover exceeds 10,000,000 lek remain full obligations.
Until July 31, at the National Business Center, for companies.
The amended declaration is submitted within 24 months. DIVA is corrected within 6 months, up to a maximum of two times.
The extension rule is not stated on this page until it is verified in the official text. Best practice is to declare and pay one business day before the deadline.
Download the ICS file from the bottom of the page and open it. Events will automatically be added to your calendar, with reminders before each deadline.
Law No. 29/2023 “On Income Tax,” as amended, Articles 26, 55, 61, 63, 65, 67
Law No. 92/2014 “On Value Added Tax,” as amended by Law No. 80/2025, Articles 77, 106, 107, 122, 150
Law No. 87/2019 “On the Invoice and the Monitoring System of Turnover,” as amended by Law No. 83/2025
Law No. 9920, dated May 19, 2008 “On Tax Procedures,” as amended, Articles 59(3), 67(2), 67(5), 71(1)(6), 74, 106/3, 110; Law No. 9901/2008 on the submission of financial statements
Verified on August 2, 2026
The ICS file is a standard calendar format that can be read by Google Calendar, Outlook, Apple Calendar, and any phone's calendar app. Importing it is done once, after which the deadlines appear alongside other appointments, with advance reminders for each.
✔ Select the option that matches your business type in the download section above.
✔ Download the ICS file and open it directly from your phone.
✔ On your iPhone, confirm the import and select the calendar to which the events will be added.
✔ On Android, open the file with Google Calendar and confirm the account.
✔ On your computer, import the file from the Google Calendar or Outlook settings under the Import section.
✔ After importing, delete events that don't apply to you, because the file covers multiple business forms.
✔ Check that the memory is active, typically three days before the deadline.
A practical tip is to create a separate calendar just for tax deadlines, rather than adding events to your main calendar. That way, you can view or hide them with a single click, and updating for the next year involves replacing an entire calendar instead of deleting events one by one.
The file is updated whenever a legal deadline changes, so the version date next to the button is checked once in January and after each tax package.