In 2026, new filing rules took effect for entrepreneurs and independent professionals. The tax calculation is now submitted quarterly, but with monthly breakdowns of payments to individuals.
The reporting deadline is within 40 calendar days after the quarter ends. For Q1 2026, the deadline is May 11. The duty to file arises only if payments to individuals were accrued, such as salaries, fees or rent.
In practice, a transitional issue appeared: the new quarterly form has not been approved for Q1. As a result, taxpayers must use the existing monthly form and submit separate reports for January, February and March.
The tax service allowed this approach and confirmed that penalties for missing monthly deadlines will not apply if all reports are filed by the quarterly deadline.
For businesses, this creates a hybrid regime: monthly forms but quarterly liability timing. It increases the risk of mistakes, so careful tracking of payments and periods is essential until the new form is formally introduced.
