Main points
- Legal entities must submit a consolidated report for January 2026 by February 20.
- Sole proprietors and self-employed persons report quarterly, the first report for the first quarter of 2026 must be submitted by May 10.
Consolidated report for January 2026 / Photo by Unsplash
The tax calculation is also called a combined report. The point is that it combines two previous reports.
Who should submit the consolidated report for January 2026?
The report contains data from three taxes, as reported on the Accountant 911 website.
The combined report combined:
- quarterly tax return with data on personal income tax (PIT) and military levy (VZ);
- monthly report on the single social contribution (SSC).
Legal entities are currently reporting as they did before – monthly. Therefore, for January 2026, they submit a report by February 20 .
But sole proprietors and self-employed individuals do not report for January. Why is that? For these people, a quarterly reporting period has been in effect since 2026.
Please note! This means that they will submit the first consolidated calculation for the first quarter of 2026 – by May 10.
The Pension Fund noted that the same procedure will continue to apply – within 40 days after the end of the quarter.
However, for legal entities, the reporting procedure remains unchanged. In addition, the taxation system – simplified or general – does not in any way affect the reporting procedure.
What else should individual entrepreneurs know in February 2026?
- Individual entrepreneurs of groups 1, 2 and 4 must pay military duty, regardless of whether they received income. The tax must be paid by February 20, 2026. Individual entrepreneurs of group 3 must also file a declaration. The deadline for submitting annual tax documentation is February 9 of this year.
- In addition, some individual entrepreneurs may receive a cash payment. These are groups 2 and 3. They are provided with payments for the purchase of energy equipment through the Action.