31 Jan
EU
Annual VAT recapitulative statements due
EC Sales List for 2025 final reconciliation due in most EU member states.
Every cross-border regulatory deadline for the calendar year, mapped against five categories and ranked by criticality. Italian LIPE filings, OSS quarterly returns, PPWR enforcement (12 August), CBAM reports, EPR annual declarations, US tax dates. Filter by category, jurisdiction, or risk level.
EC Sales List for 2025 final reconciliation due in most EU member states.
France packaging EPR annual quantities declaration. CITEO portal.
Quarterly VAT settlement filing (Liquidazione Periodica IVA) due 20 February.
Germany packaging EPR (VerpackG) annual data submission deadline.
Spain packaging EPR (Royal Decree 1055/2022) annual report.
Union OSS quarterly return for Q1 2026 transactions. Filing window 1-30 April.
Italian annual VAT declaration for FY 2025 due 30 April; preparation deadline.
IRS Tax Day. Federal income tax and estimated quarterly payments due.
Quarterly VAT settlement filing for Q1 2026.
Final deadline for Q1 2026 Union OSS quarterly return.
Final deadline for Italian annual VAT declaration (FY 2025).
Carbon Border Adjustment Mechanism quarterly report (transitional phase). Reporting only, no payment yet.
Annual accounting VAT return filing for non-standard period schemes.
Mid-year VAT estimated payment for Italian taxable persons.
Union OSS Q2 2026 return filing window opens 1 July.
Final deadline for Q2 2026 Union OSS quarterly return.
EU Regulation 2025/40 Packaging and Packaging Waste Regulation becomes fully enforceable. Authorised Representatives required for non-EU producers.
Carbon Border Adjustment Mechanism quarterly report.
First mandatory recycled-content reports under PPWR Article 7.
US federal estimated tax Q3 payment due.
Final deadline for Q3 2026 Union OSS quarterly return.
WEEE producer reporting deadline in most EU member states.
Carbon Border Adjustment Mechanism quarterly report.
Second VAT estimated advance payment for Italian taxable persons.
US federal estimated tax Q4 payment due (for individuals).
Italian VAT annual advance payment based on prior-year liability.
Final reconciliation of annual EPR fees across PROs (CONAI, LUCID, CITEO, Ecoembes).
VAT in the Digital Age (ViDA) initial provisions enter force where adopted.
CBAM definitive regime begins. Importers must purchase and surrender CBAM certificates for embedded emissions.
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