Accounting and Tax News – January 2026

Accounting and Tax News – January 2026

 January marks the start of a new reporting and tax year. Before the beginning of the tax and reporting period for the fourth quarter of 2025, it is recommended to review all receipts and closing documents by January 15, sign reconciliation statements with counterparties, and submit the required statistical reports. This will help prevent accounting discrepancies, reduce reporting risks, and ensure a smooth start to the quarterly reporting period without debts or errors.

 

1. Payroll

January 1–10, 2026. Payroll calculation and payment for December 2025.

Please check:

• accuracy of timesheets;
• correctness of deductions and accruals;
• payments for mandatory pension contributions, health insurance contributions, social contributions, compulsory social health insurance contributions, and social tax.

2. Tax Payments

By January 5:

• Personal Income Tax for individuals engaged in private practice.

By January 26:

• Personal Income Tax withheld at the source of payment;
• Social tax;
• Social contributions;
• Mandatory pension contributions;
• Mandatory professional pension contributions;
• Compulsory social health insurance contributions;
• Mandatory pension contributions under civil law contracts;
• Advance Corporate Income Tax payments;
• Corporate Income Tax withheld at the source of payment;
• Personal income tax and social payments under the special tax regime using a mobile application;
• Unified payroll tax.

 

Recommendations for Accountants at the Beginning of the Year

 At the beginning of the year, it is recommended to check the absence of tax arrears in the Taxpayer’s Cabinet, ensure the correctness of data for December and November 2025, update the accounting policy, if necessary, verify the validity of licenses and permits, and prepare a tax calendar for 2026 taking into account all mandatory reports and payments.

Simplified Tax Regime in 2026: Deadlines and Procedure for submitting notification

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