Deadlines for submitting the tax reporting form

📆Deadline for submitting the tax reporting form:
📌no later than April 10:
• Form 493.00 – information on services rendered to third parties is provided by organizations providing water supply, sanitation, sewerage, gas supply, electricity, heat supply, waste collection (waste disposal), elevator maintenance and (or) transportation services for the 1st quarter of 2026.
   ,no later than April 15th:
• Form 400.00 – excise tax declaration for February 2026.
   , no later than April 20th:
• Form 101.02 – calculation of upfront payments for KPN for 2-4 quarters of 2026;
• Form 328.00 – application for import of goods and payment of indirect taxes for March;
• Form 851.00 – calculation of current payments for the use of land plots;
• Form 870.00 – declaration of payment for negative environmental impact.

   📆Deadlines for payment of taxes and other mandatory payments:
📌no later than April 6:
• Personal income tax for individuals engaged in private practice for March 2026.
   No later than April 10:
• CPN – final calculation of the declaration for 2025.
• IPN – the final calculation of income that is not taxed at the source of payment.
• Taxes of subsurface users (including the excess profit tax, alternative tax, etc.).
• Land tax, property tax – final calculations for 2025.
• Vehicle tax on the declaration for 2025 and obligations incurred after July 1, 2025.
   No later than April 15:
• Personal income tax for the self-employed (via platforms) for March 2026.
   📌no later than April 20:
• VAT in the EAEU for March 2026.
• Excise tax, including imports from the EAEU countries.
• Payment for the negative impact on the environment.
   No later than April 27:
• CPN – advance payments for April.
• CPN and IPN withheld at the source of payment for March.
• Payments for the use of land plots.
• Payment for outdoor (visual) advertising for April.
• Single payment for March.
• Social payments (OPV, OPV, OPVR, SO, OSMS, VOSMS) for March.