What changed in tax for 2026 — briefly, for any LLC

The start of the year brings, as usual, tax adjustments. Below are the points that actually matter for a small firm — no jargon, and without reading 40 pages of law.

1. VAT and the registration threshold

The threshold above which VAT registration becomes mandatory remains an important reference. If you're getting close to it, you have two options: register voluntarily in advance (and start deducting VAT) or plan your turnover to stay below the threshold. The decision depends on your client structure — if you sell mostly to VAT-paying firms, registration is almost always advantageous.

Rule of thumb: if more than half your sales go to VAT-paying legal entities, calculate the "with VAT" scenario before you hit the threshold.

2. Contributions and payroll tax

The rates for social and medical contributions, as well as the payroll income tax scale, are updated periodically. The practical effect: the total cost of an employee ("gross salary + employer contributions") changes slightly. If you've budgeted hires for this year, recalculate on the new rates before making offers.

3. Reporting deadlines

The declaration calendar (VAT, IPC, statements) doesn't change dramatically, but each year brings small shifts in deadlines because of weekends and holidays. The safest approach is to keep deadlines in a calendar that sends you notifications — or leave that to your accountant.

4. What to do concretely

• Check whether your current tax regime is still the optimal one (micro-enterprise, general regime, IT Park).
• Recalculate employee costs on this year's rates.
• Put all declaration deadlines in one place, with alarms.
• If you're close to the VAT threshold, run the "with VAT" scenario now, not in December.

If you'd like, we can do this review for your business together — it takes 15–20 minutes and we'll tell you clearly what needs adjusting.