National Revenue Agency extends Q3 2026 tax declaration deadline

The National Revenue Agency (NAP) has announced that the deadline for electronic tax declarations for the third quarter of 2026 has been extended to November 2. While the original deadline was October 31, the extension to Monday, November 2, is due to the final day of October falling on a Saturday.

way Enterprises and self-insured persons who have paid income to individuals through non-labor relationships, such as rent or other sources, are required to submit declarations for due advance taxes. This also applies to individuals when the payer of the income is also a natural person.

The declaration process covers final taxes withheld on income from foreign individuals and legal entities, including technical services, interest, and royalties. Additionally, final taxes on dividends and liquidation shares distributed to local and foreign entities must be declared.

VAT-registered enterprises must also use the same form to report accounting data from the end of the third quarter. This includes reporting cash on hand and receivables from owners, employees, or managers if the total amount exceeds 25,564.59 euros.