Year-End Tax Obligations: Key Deadlines Until January 31

The final week of January brings a wave of critical deadlines for thousands of taxpayers, from vehicle and property owners to freelancers and businesses. This period includes settling unpaid circulation fees, correcting E9 property details for prior-year changes, selecting insurance categories for non-salaried workers, and submitting VAT and intra-community transaction declarations. For vehicle owners who missed the December 2025 deadline, fines increase progressively: 25% if paid by February 2, 2026, 50% by March 2, and 100% thereafter, with taxis, trucks, and buses receiving a 50% reduction compared to private vehicles. January 31, 2026, is also the cutoff for declaring property changes such as sales, gifts, inheritances, or corrections in area, ownership shares, or rights—data that directly affect ENFIA tax calculations. Self-employed professionals and farmers must finalize their 2026 insurance category selection via the e-EFKA platform by this date, determining their annual contribution levels. VAT declarations for December (double-entry taxpayers) or Q4 2025 (single-entry) are due by January 30, 2026, while OSS and IOSS VAT filings for October–December 2025 must be submitted by January 31. Businesses involved in intra-EU transactions must also meet an earlier deadline of January 26, 2026, for related reporting obligations.