Tax Calendar for a Specific Taxpayer

The tax calendar is prepared with regard to the tax system, VAT, employees, property, cash registers, foreign trade and sector-specific payments. The accountant verifies registration statuses and creates an individual list of obligations. For each one, the accountant records the period, official date, internal deadline, data source, signatory, payment and completion evidence.

The internal deadline is set earlier than the official date because acceptance certificates must be collected, bank and cash records closed, payroll calculated, tax documents reconciled and the calculation approved before filing. The team sees both the official date and the internal document-preparation dates. If a supplier delays a document, the responsible person immediately understands which form and amount are affected.

Deadlines, Payments and Reporting in 2026

For the Tax Calculation relating to payments to individuals, legal entities continue monthly filing, while from 1 August 2026 FOPs and self-employed persons use a quarterly format with monthly detail under the updated form. Single-tax returns, VAT and other obligations have their own periods. The accountant checks the official State Tax Service calendar before each cycle.

The amount and payment details are checked before payment through the Electronic Cabinet and the data for the relevant obligation. The accountant provides management with the tax name, period, amount, payment purpose and date. In the payment calendar, taxes sit alongside payroll, suppliers and loans. The owner reserves funds in advance and can see the effect of mandatory payments on the operating cash balance.

The calendar takes account of QES validity, signatory authority and access to the filing service. After submission, the task remains open until the required receipts are received and the status checked. The form file, signatures and confirmations are stored in the period folder. If the director or accountant changes, access is updated before the nearest reporting date.

A new employee, VAT, cash register, transport, land, imports, a payment to a non-resident or a change of tax group may add a form or change a calculation. The responsible person reports the change before the first transaction, and the accountant updates the calendar and documents. The new tax block therefore starts from a prepared date and remains under regular control.

Calendar for Management and the Owner

Once a month or quarter, management receives a short register: prepared, signed, accepted, paid and requiring a decision. Amounts are compared with the budget and variances are explained. This report is convenient when an external accountant is used or there are several companies. The owner receives the result without having to review every technical form.

The cost depends on the number of entities, tax regimes, employees, VAT, property and foreign-economic transactions. UBC can develop the calendar for the team or maintain it together with accounting support. The support agreement includes the list of obligations, document exchange, communication format and evidence that each task has been completed.

The filing calendar is linked to the month-end close, counterparty data, liability calculations and the payment schedule. For each form, the accountant records the source of the figures, internal preparation date and signatory. The acceptance receipt closes the relevant calendar entry.

In 2026, electronic reporting requires attention to the form identifier, reporting period, document status and current calculation rules. The Electronic Cabinet provides filing and receipts, while the accountant retains the company's own calculation and the submitted file. Each payment is linked to the relevant liability and bank confirmation.

A new form, change of accountant, VAT registration, a new employee or property is added to the tax calendar immediately. The accountant determines the first reporting period, required documents and nearest payments. The owner receives updated dates and responsible persons before the deadline arrives.

Management and accounting agree who is responsible for primary documents, QES, payments and filing. Tax data is reconciled with the accounting records, and actions requiring management signature are shown directly in the calendar. The calendar remains the team's single source of working dates.

After the period closes, management receives the calendar with actual filing dates, receipts and payments. The next month is formed taking account of changes in employees, VAT, property and other obligations. The owner sees the amounts and deadlines before the new reporting period begins.

After the first month, the calendar contains actual filing and payment dates and receipt dates. Changes to the set of forms, employees or tax status are reflected in the next month. Management receives the current list of obligations before payment and reporting deadlines arise.

Questions from the owner about a particular date, form or payment are sent to the accountant together with the relevant documents. The answer is recorded beside the specific tax obligation and responsible employee. This preserves one calendar for several companies and FOPs.

After the month closes, the accountant updates the calendar for the next period and determines the amounts to reserve. Changes in sales, employees, tax status or transaction types are reflected immediately in reporting and payment dates. The director and owner can see upcoming deadlines and amounts payable.

For each report or payment, the accountant records the date and internal deadlines: receipt of primary documents, close of the accounting area, amount calculation, form signing and receipt of the acceptance message. For a payment, the accountant retains the instruction and bank confirmation. The responsible person marks completion after receiving the document or electronic confirmation. For each payment, the amount, account, purpose and bank confirmation are stated separately; the payment deadline is tracked separately from the filing date of the related form.

Once a month, management receives a short status across all companies and FOPs: what has been completed, which amounts are planned and which information is required from the team. When the tax regime changes, an employee is hired or a new activity starts, the accountant updates the calendar from the event date. Obligations therefore remain linked to the real operation of the business.