Upcoming deadlines
Tax, social security and corporate obligations to the end of the year. Choose a legal form and books to see only those that apply to you.
October 2026
Recapitulative statements for September 2026
Σε 3 ημέρεςSubmission of recapitulative statements for intra-EU supplies and acquisitions by the 26th of the following month — or the next working day if the 26th is a holiday.
VAT return for September 2026 (monthly)
Σε 7 ημέρεςSubmission and payment of the F2 return by the last working day of the following month. IKE, Ltd and S.A. companies must keep double-entry books, so they always file monthly. Sole proprietorships and partnerships on single-entry books file monthly only if they started on or after 1/1/2024 (Decision A.1049/2025). 31/10/2026 is a Saturday, so the deadline is Friday 30/10.
VAT return for Q3 2026 (Jul–Sep)
Σε 7 ημέρεςQ4 (Oct–Dec) is filed on the last working day of January 2027. To move back from monthly to quarterly filing: apply by the second-to-last working day of January, April, July or October, provided 24 months have passed since registration.
Payment of employee contributions for September 2026
Σε 7 ημέρεςPayment of employee social security contributions by the last working day of the following month. Any extension to the APD filing does not move the payment.
Non-salaried contributions for September 2026
Σε 7 ημέρεςPayment of non-salaried contributions by the last working day of the following month.
Payment of withholding tax & PAYE for August 2026
Σε 7 ημέρεςWithholding tax is paid by the end of the second month from the date the fees were paid.
ENFIA 2026 — 8th instalment
Σε 7 ημέρεςMonthly ENFIA 2026 instalment. The tax is paid in 12 instalments, the last in February 2027.
November 2026
APD for the September 2026 payroll period
Σε 10 ημέρεςSubmission of the APD for ordinary businesses. Note: the APD filing deadline and the contribution payment deadline do not always coincide — in October they differ. 31/10/2026 is a Saturday, so filing moves to the next working day, Monday 2/11 — while contributions are paid by 30/10.
Recapitulative statements for October 2026
Submission of recapitulative statements for intra-EU supplies and acquisitions by the 26th of the following month — or the next working day if the 26th is a holiday.
VAT return for October 2026 (monthly)
Submission and payment of the F2 return by the last working day of the following month. IKE, Ltd and S.A. companies must keep double-entry books, so they always file monthly. Sole proprietorships and partnerships on single-entry books file monthly only if they started on or after 1/1/2024 (Decision A.1049/2025).
APD for the October 2026 payroll period
Submission of the APD for ordinary businesses. Note: the APD filing deadline and the contribution payment deadline do not always coincide — in October they differ.
Payment of employee contributions for October 2026
Payment of employee social security contributions by the last working day of the following month. Any extension to the APD filing does not move the payment.
Non-salaried contributions for October 2026
Payment of non-salaried contributions by the last working day of the following month.
ENFIA 2026 — 9th instalment
Monthly ENFIA 2026 instalment. The tax is paid in 12 instalments, the last in February 2027.
Payment of withholding tax & PAYE for September 2026
Withholding tax is paid by the end of the second month from the date the fees were paid.
December 2026
Recapitulative statements for November 2026
Submission of recapitulative statements for intra-EU supplies and acquisitions by the 26th of the following month — or the next working day if the 26th is a holiday. 26/12 is a Saturday.
ENFIA 2026 — 10th instalment
Monthly ENFIA 2026 instalment. The tax is paid in 12 instalments, the last in February 2027.
End of the electronic invoicing transition period
The three-month adjustment period ends on 31/12/2026. From 1/1/2027 penalties of 250–2,500 euro per breach apply, which can reach up to 50% of the VAT on each document judged to have been issued unlawfully.
Vehicle road tax 2027
Notices published on myCAR and payment on time by 31/12/2026. Late payment: a 25% surcharge in January, 50% in February, 100% from March.
Payment of withholding tax & PAYE for October 2026
Withholding tax is paid by the end of the second month from the date the fees were paid.
Non-salaried contributions for November 2026
Payment of non-salaried contributions by the last working day of the following month.
Payment of employee contributions for November 2026
Payment of employee social security contributions by the last working day of the following month. Any extension to the APD filing does not move the payment.
APD for the November 2026 payroll period
Submission of the APD for ordinary businesses. Note: the APD filing deadline and the contribution payment deadline do not always coincide — in October they differ.
VAT return for November 2026 (monthly)
Submission and payment of the F2 return by the last working day of the following month. IKE, Ltd and S.A. companies must keep double-entry books, so they always file monthly. Sole proprietorships and partnerships on single-entry books file monthly only if they started on or after 1/1/2024 (Decision A.1049/2025).
There is no deadline combining this legal form with these books.
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