How to prepare a tax plan for the year<\/a>.<\/p>\n\n\n\nWhen the deadline falls on a holiday<\/h2>\n\n\n\n
When a deadline falls on a weekend or a public holiday, the question arises whether it is postponed to the first business day.<\/p>\n\n\n\n
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.<\/p>\n\n\n\n
The mistakes we see<\/h2>\n\n\n\n
The 14th is remembered and the 11th is forgotten, so the VAT return is automatically completed based on unverified data.<\/p>\n\n\n\n
The annual declaration is not filed because the tax is zero, and a penalty is imposed for failure to file.<\/p>\n\n\n\n
Crossing the VAT threshold is not reported within 15 days.<\/p>\n\n\n\n
The system is expected to remind the taxpayer of the prepayment installments, but the obligation remains the taxpayer's.<\/p>\n\n\n\n
Financial statements in the QKB are overlooked until July 31 because the deadline does not appear in e-Filing.<\/p>\n\n\n\n
The deadline for the amended statement is calculated at 36 months, whereas the law has shortened it to 24 months.<\/p>\n\n\n\n
The payment is made on the due date and is processed in the system one day later.<\/p>\n\n\n\n
The calendar is downloaded once and is not updated after the tax package.<\/p>\n\n\n\n
Frequently Asked Questions<\/h2>\n\n\n\nWhat deadlines do I have this month?<\/h3>\n\n\n\n
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.<\/p>\n\n\n\n
When is the annual statement submitted?<\/h3>\n\n\n\n
By March 31 of the following year, even if the tax is zero and even if there has been no activity.<\/p>\n\n\n\n
When are the books submitted and when is the VAT return filed?<\/h3>\n\n\n\n
Books are due by the 11th and the statement by the 14th. The statement is generated from the books and then confirmed.<\/p>\n\n\n\n
When are the prepayment installments due?<\/h3>\n\n\n\n
Quarterly, on March 31, June 30, September 30, and December 31, or monthly on the 15th when this method is chosen.<\/p>\n\n\n\n
Are there business terms below the 14,000,000 lek threshold?<\/h3>\n\n\n\n
Yes, all except the prepayment installments. The annual declaration, payroll register, and VAT when turnover exceeds 10,000,000 lek remain full obligations.<\/p>\n\n\n\n
When are the financial statements submitted?<\/h3>\n\n\n\n
Until July 31, at the National Business Center, for companies.<\/p>\n\n\n\n
How much time do I have to correct a statement?<\/h3>\n\n\n\n
The amended declaration is submitted within 24 months. DIVA is corrected within 6 months, up to a maximum of two times.<\/p>\n\n\n\n
What happens if the deadline falls on a Saturday?<\/h3>\n\n\n\n
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.<\/p>\n\n\n\n
How do I download the calendar to my phone?<\/h3>\n\n\n\n
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.<\/p>\n\n\n\n
Legal basis<\/h2>\n\n\n\n
Law No. 29\/2023 \u201cOn Income Tax,\u201d as amended, Articles 26, 55, 61, 63, 65, 67<\/p>\n\n\n\n
Law No. 92\/2014 \u201cOn Value Added Tax,\u201d as amended by Law No. 80\/2025, Articles 77, 106, 107, 122, 150<\/p>\n\n\n\n
Law No. 87\/2019 \u201cOn the Invoice and the Monitoring System of Turnover,\u201d as amended by Law No. 83\/2025<\/p>\n\n\n\n
Law No. 9920, dated May 19, 2008 \u201cOn Tax Procedures,\u201d 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<\/p>\n\n\n\n
Verified on August 2, 2026<\/p>\n\n\n\n
How to download the calendar to your phone<\/h2>\n\n\n\n
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.<\/p>\n\n\n\n
\u2714 Select the option that matches your business type in the download section above.
\u2714 Download the ICS file and open it directly from your phone.
\u2714 On your iPhone, confirm the import and select the calendar to which the events will be added.
\u2714 On Android, open the file with Google Calendar and confirm the account.
\u2714 On your computer, import the file from the Google Calendar or Outlook settings under the Import section.
\u2714 After importing, delete events that don't apply to you, because the file covers multiple business forms.
\u2714 Check that the memory is active, typically three days before the deadline.<\/p>\n\n\n\n
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.<\/p>\n\n\n\n
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.<\/p>\n\n\n
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