February 2026 obligations for businesses and professionals include a critical set of tax, social security, and compliance deadlines that require careful planning and timely action. The month goes beyond routine filings and introduces important regulatory requirements that directly affect day-to-day operations. Proper preparation and timely compliance are essential to avoid penalties and operational disruptions.
Key obligations at the beginning of the month
February 2, 2026, is one of the most demanding dates of the month, as multiple obligations fall on the same deadline. These include submissions related to ethyl alcohol received under excise duty exemption, the declaration and payment of the Digital Transaction Fee for specific lending accounts, and applications for fuel excise duty refunds by eligible airline companies. On the same date, Platform Operators must also complete their annual reporting obligations for the previous year.
Mandatory electronic invoicing requirements
The February 2026 obligations for businesses and professionals require special attention, as multiple reporting and payment deadlines fall within a limited time frame. A major development in February 2026 is the introduction of mandatory exclusive electronic invoicing for businesses whose gross annual turnover exceeds €1,000,000. Affected entities must have completed the relevant declaration for electronic invoicing either through certified providers or via the official invoicing application of the tax authority. This transition represents a key compliance milestone and requires proper technical and accounting coordination to ensure uninterrupted transaction reporting. For official guidance and updates on electronic invoicing and tax procedures, businesses may consult the official website of the Independent Authority for Public Revenue (IAPR). Managing the February 2026 obligations for businesses and professionals requires early preparation, especially for companies facing new compliance requirements. For official updates on tax procedures and electronic invoicing, businesses may refer to the Independent Authority for Public Revenue (IAPR).
Employer and workforce reporting obligations
February also includes significant employment-related and social security reporting requirements. Employers are required to submit corrective and supplementary declarations through the ERGANI system for data relating to the 2025 reference year. During the month, the new ERGANI II information system enters full production, introducing an updated framework for employment data reporting. In addition, employers must submit social security contribution declarations to e-EFKA and TEKA for prior payroll periods. Accurate scheduling and timely submission are essential to maintain compliance and avoid additional charges. Further information regarding employer obligations is available through the official ERGANI information system of the Ministry of Labour.
Tax filings and special declarations during February
Throughout February 2026, businesses and individuals must also address a range of tax obligations. These include applications for property tax reductions for insured residential properties, declarations of special contributions, filings related to maritime taxation, and inventory declarations under VAT regulations. The submission of annual income certificates for salaries, pensions, and professional income for the 2025 tax year is also completed during this period, along with specific amendments to property data in eligible cases.
Who is primarily affected by February 2026 obligations
The obligations of February 2026 apply to businesses of all sizes, self-employed professionals, employers, and entities subject to special tax or social security regimes. Particular attention is required from high-turnover businesses entering mandatory electronic invoicing, as well as employers with increased reporting responsibilities. Early awareness of the applicable framework allows for better planning and reduced administrative burden.
The importance of timely planning
The volume and complexity of February 2026 obligations make close cooperation with accounting and tax advisors essential. Timely information and structured guidance help businesses stay compliant, avoid penalties, and maintain operational stability in an increasingly regulated environment.
Conclusion
February 2026 is a demanding month for businesses and professionals, but it does not have to be overwhelming. With proper organization, timely updates, and the right support, compliance becomes a manageable and controlled process. Our team supports businesses with ongoing compliance and planning through our business advisory services. By understanding the February 2026 obligations for businesses and professionals, companies can stay compliant, reduce risk, and maintain operational stability throughout the year.
