Companies and traders taxed on an annual basis have until Monday, 16 November, to change the advance tax payments they declared for 2026, the National Revenue Agency (NRA) said. They can raise or lower the amounts.

The legal deadline is 15 November, but it falls on a Sunday this year, so it moves to the next working day.

Advance payments are parts of the annual tax that a firm pays early in the year. They are worked out from a forecast of the firm's taxable profit for the current year. Companies, traders registered under the Commerce Act (including sole traders) and registered farmers who chose to pay tax on their annual tax base can make the change. They can correct payments of corporate tax or income tax.

The NRA advises firms to file a declaration if they expect their payments to differ widely from the annual tax they owe. Its analysis shows that in some cases the forecast payments are lower or higher than the real tax. If payments are too low, the NRA charges interest. If they are too high, the firm pays more than it owes. For this reason, firms can correct the amounts themselves during the year. Interest is calculated for the period from 16 April to 31 December of the year in question.

The declaration can only be filed online, through the NRA portal, with a qualified electronic signature (QES).

Firms whose net sales revenue for 2024 was above €153,387.56 (300,000 leva) owe advance corporate tax.

Firms with net sales revenue above €1,533,875.64 (3,000,000 leva) for the year before last pay monthly. Those with revenue from €153,387.57 (300,000.01 leva) up to and including that amount pay quarterly.

The November monthly payment must be declared and paid by 16 November. The December monthly payment and the quarterly payment for the third quarter must be declared by the same date, but are paid by 1 December.