Tax Calendar – December 2025
Print Page04. 12. 2025.
01.12.2025.
Filing a tax return on Form PPP-PD and paying mandatory social security contributions, calculated on the lowest monthly base for contribution calculation, for unpaid wages for October.
05.12.2025.
Submission of notifications on concluded contracts for the performance of live entertainment programs of popular and folk music and other entertainment programs in the month of November, using the OZU Form.
Submission of the report on compliance with the obligation to employ persons with disabilities for the month of November, using the IOSI Form, and payment of funds.
10.12.2025.
Filing a tax return for tax on non-life insurance premiums using Form PP-PPNO and paying the tax for the month of November.
Filing a tax return for value added tax on Form PPPDV and paying VAT for the month of November by the tax debtor under Article 10 of the VAT Law.
15.12.2025.
Payment of the advance instalment of tax and contributions on income from self-employment for the month of November.
Submission of the notification by entrepreneurs and agricultural entrepreneurs on their decision to pay personal salary in 2026.
Submission of the notification by entrepreneurs and agricultural entrepreneurs stating that they will not be paying personal salary in 2026.
Payment of contributions for priests and religious officials, domestic citizens employed abroad, and foreign pension recipients for the month of November.
Filing a tax return on calculated contributions for mandatory social insurance for founders or members of a company, on Form PP OD-O, and payment of mandatory social insurance contributions for the month of November.
Filing a tax return for value added tax using Form PPPDV and paying VAT for the month of November.
Submission of the PID VAT 1 Form for the month of November if any of the criteria for acquiring the status of a VAT payer predominantly supplying goods abroad were met in that month.
Payment of the advance corporate income tax instalment for the month of November.
Payment of calculated excise duty for the period from November 16 to 30.
Filing a tax return for the calculation of excise duty for the month of November on Form PP OA.
Filing a tax return for the calculation of excise duty on electricity for final consumption for the month of November on Form PP OAEL and payment of excise duty.
31.12.2025.
Filing a tax return on Form PPP-PD and paying mandatory social security contributions, calculated on the lowest monthly base for contribution calculation, for unpaid wages for November.
Payment of calculated excise duty for the period from December 1 to 15.
*The deadline for obligations falling due on a non-working day is moved to the first following working day, except for the deadline for payment of excise duty calculated for the period from the 1st to the 15th day of the month, which is moved to the last working day of that month.