Accountant’s Checklist: Filing Reports
The busy December is behind us, but it is too early to relax. January is the key reporting month for Q4 2025 and for the year 2025. The main deadline is January 26.
We have collected the key dates and forms so that nothing is missed.
January 20, 2026 — Alcohol Declaration (Form No. 7)
Who files: legal entities that sold strong alcohol in Q4 2025.
Submission: electronically to the licensing authority and a copy to Rosalkogoltabakkontrol.
Important: sellers of beer, cider and other low-alcohol beverages no longer submit this declaration.
January 26, 2026 — Main Reporting Day
Reports must be submitted electronically unless otherwise specified.
VAT Return for Q4 2025
Who files: taxpayers under the general taxation system, agricultural tax payers, simplified taxpayers above the threshold, tax agents, and anyone who issued VAT invoices.
Insurance Contributions Calculation for 2025
All companies and individual entrepreneurs must file, even if no payments were made.
EFS-1 Form
New sections covering accident insurance, special insurance periods, and employment data.
Recommendation: Do not postpone filing until the last day — system load is traditionally high on January 26.
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