The March 2026 accounting calendar is the most important time of the year for all businesses, as they must both fulfill their periodic tax filing obligations and submit their 2025 tax settlement documents and financial statements on time. Entering 2026, along with significant changes in accounting regulations, tax management, and record keeping, understanding the schedule, required documents, and common risks becomes especially necessary to avoid errors and unnecessary penalties. This article summarizes all the important deadlines, provides detailed guidance on each accounting and tax obligation, and highlights the new points businesses need to update immediately in March 2026.
Overview of the legal and tax landscape in 2026
As we enter 2026, accountants and business owners need to pay particular attention to systemic changes in the management structure and regulatory documents:
- Consolidation of administrative apparatus: As of March 1, 2025, the Ministry of Finance has merged with the Ministry of Planning and Investment to form the new Ministry of Finance. This has resulted in changes to the reporting forms and the receiving agencies that businesses need to update on electronic portals.
- The new Enterprise Law: Law No. 76/2025/QH15 on Enterprises (effective from July 1, 2025) will begin to be implemented extensively in corporate governance practice in 2026.
- New Circulars: Circular 99/2025/TT-BTC: Replaces a significant part of Circular 200/2014, adjusting the method of revenue and expense recognition to conform with International Financial Reporting Standards (IFRS) that are gradually being applied in Vietnam. Circular 152/2025/TT-BTC stipulates new regulations on tax management and electronic invoices generated from cash registers.
Familiarizing yourself with the accounting calendar for March 2026 will help businesses avoid unnecessary late payment penalties and optimize tax payments through accurate tax settlement.
Detailed schedule of tax declarations and payments for March 2026
Below is a detailed schedule that the accounting department needs to note in their work calendar to ensure compliance:
Monthly obligations (Tax period February 2026)
For businesses that file monthly, the following forms must be completed:
- VAT tax return for February 2026.
- Personal Income Tax Return Form (for businesses that have personal income tax withholding in the month).
- Excise tax declaration form, environmental protection tax (if applicable).
- Report on invoice usage for February 2026 (for businesses classified as high-risk for tax purposes or newly established businesses that do not yet meet the requirements for quarterly filing).
Note: The deadline for submitting monthly tax returns is March 20, 2026, and the tax payment deadline coincides with the tax return submission deadline. Prepare and submit the February 2026 invoice usage report (if subject to monthly reporting requirements).
Tax settlement and financial reporting obligations for 2025
This is the most important item on the accounting calendar for March 2026. Detailed instructions are as follows:
- Financial report for 2025: Includes Balance Sheet, Income Statement, Cash Flow Statement, and Notes to the Financial Statements. The figures must match accurately between the general ledger and subsidiary ledgers.
- Corporate income tax (CIT) settlement: Determining taxable income after deducting unreasonable and invalid expenses as stipulated in Circular 99/2025/TT-BTC.
- Personal Income Tax (PIT) Settlement: Businesses settle taxes on behalf of employees who have authorized them to do so. For employees with income from multiple sources, businesses need to provide tax deduction certificates so that they can settle their taxes themselves.
Note: The deadline is March 31, 2026.
Social insurance obligations and trade union fees
Please deduct and pay social insurance, health insurance, and unemployment insurance contributions for employees based on the March 2026 payroll. Late payments will incur late payment interest and affect the insurance benefits for employees who leave the company.
Note: The deadline is March 31, 2026.
Regulations on accounting record retention from 2026
According to the latest regulations applicable for 2026, the archiving of accounting documents will have some new features:
- Retention period: Accounting documents used for the management and operation of an accounting unit (including vouchers not directly used for recording entries) must be retained for a minimum of 5 years. Important documents for tax settlement usually require retention for 10 years.
- Prioritizing electronic storage: With the 100% program enabling businesses to use electronic invoices, from 2026 onwards, tax authorities encourage businesses to build digital storage systems. Data must ensure integrity, be accessible, and printable upon request for audits.
- Security: Businesses need to perform regular backups on cloud computing infrastructure or backup servers to avoid data loss due to equipment failure or ransomware viruses.
Proper compliance with accounting record-keeping regulations not only helps businesses meet legal requirements but also creates a transparent data foundation for long-term financial settlement, auditing, and management. However, in practice, the organization of record keeping, the scope of records, and compliance requirements may vary depending on the size, operational characteristics, and reporting obligations of each type of business. Therefore, to ensure correct and effective application, businesses need to consider the specific guidelines below.
Specific guidance for each type of business
Each type of business, with its varying scale and operational characteristics, will have specific requirements regarding documentation and reporting deadlines. To ensure accurate fulfillment of obligations in the March 2026 accounting calendar, businesses should compare their actual situation with the detailed guidelines below:
Micro-enterprises and household businesses
According to Circular 132/2018/TT-BTC and its 2025 updates, business households can choose a simplified accounting system. However, in March 2026, these entities will still have to review their revenue to declare flat-rate taxes or taxes based on actual figures.
FDI enterprises and state-owned enterprises
In addition to filing with the tax authorities, these businesses are required to submit financial statements to the statistics agency, the business registration agency, and the Industrial Park Management Board (if located within an industrial park). Importantly, the financial statements must be independently audited and certified before submission.
Businesses engaged in export activities
For businesses with uncredited input VAT of 300 million VND or more during the period, accountants should prepare the VAT refund application documents immediately in March to utilize working capital.
Common risks and mistakes when settling taxes
Below are common accounting errors made during the March 2026 tax year, along with severe penalties that businesses should be particularly aware of:
- Incorrect calculation of deductible expenses: The most common are expenses without valid invoices, and expenses exceeding the allowed limit (such as interest on loans for businesses with related-party transactions). This error leads to underpayment of taxes and a penalty of 20% on the underpaid tax amount, plus a late payment penalty of 0.03%/day.
- Invoice data discrepancy: The figures on the monthly VAT tax return do not match the total revenue on the annual financial statement.
Late filing of tax returns and tax settlements: This is the most common error, due to negligence or technical issues. According to Decree 125/2020/ND-CP, the penalties for late filing of tax returns are very severe:
- Overdue from 1 to 30 days: Fine from VND 2,000,000 to VND 5,000,000.
- Overdue from 31 to 60 days: Fine from VND 5,000,000 to VND 8,000,000.
- Overdue from 61 to 90 days: Fines ranging from VND 8,000,000 to VND 15,000,000.
- Overdue by more than 90 days: A fine of VND 15,000,000 to VND 25,000,000 will be imposed (if no tax payable arises) or prosecution for tax evasion will be pursued if tax payable arises.
- Technical risk: The e-Tax system is often overloaded on March 30th and 31st. Last-minute submissions may lead to system errors, resulting in unavoidable late payments for businesses, while still facing the aforementioned penalties.
Accounting tasks that need to be done at the beginning of March 2026.
To ensure the successful implementation of the March 2026 accounting schedule, businesses need to pay attention to the following:
- Reconcile bank and cash balances as of December 31, 2025.
- Send a debt reconciliation statement to all customers and suppliers.
- Check the expiration date of your digital signature (Token) and electronic tax filing account.
- Gather all necessary documents for employee personal deductions to finalize personal income tax.
- Review the list of fixed assets and the allocation table for tools and equipment for 2025.
Summary of important accounting calendar for March 2026
To help businesses easily track and proactively fulfill important accounting and tax obligations on time in March 2026, below is a detailed summary of the deadlines and tasks to be completed.
| Deadline for submission | Accounting work | Type of document |
| 20/03/2026 | Monthly tax filing | Value Added Tax (VAT), Personal Income Tax (PIT), Special Consumption Tax (SCT), and Environmental Protection Tax (EPC) for February 2026. |
| 20/03/2026 | Invoice report | Report on invoice usage for February 2026. |
| 31/03/2026 | Final accounts for 2025 | Financial report for 2025. |
| 31/03/2026 | Corporate income tax settlement | Corporate income tax return form for 2025. |
| 31/03/2026 | Personal income tax settlement | Personal Income Tax Return Form for 2025. |
| 31/03/2026 | Social insurance | Social insurance, health insurance, and unemployment insurance contributions for March 2026. |
Businesses should refer to the above schedule to proactively arrange work, prepare complete documents, and fulfill obligations on time, avoiding errors or late payment penalties in the accounting period of March 2026.
Conclude
March 2026 is not just a procedural deadline, but a crucial period that determines the level of compliance and financial management capacity of a business for the entire year. Proactively reviewing data, completing settlement documents, and fulfilling accounting and tax obligations according to schedule will help businesses mitigate legal risks, optimize costs, and maintain transparency in their financial operations.
Businesses that want to ensure their records are accurately prepared, submitted on time, and any issues arising during the tax period are addressed promptly should consider consulting with experts or using professional services. tax accounting services Appropriate. Early preparation is the safest way for businesses to operate smoothly in 2026 and beyond.
Contact information MAN – Master Accountant Network
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
- Mobile/Zalo: 0903 963 163 – 0903 428 622
- E-mail: man@man.net.vn
Content production by: Mr. Le Hoang Tuyen – Founder & CEO of MAN – Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, and financial consulting.
Frequently Asked Questions about the March 2026 Accounting Calendar
If a newly established business at the end of 2025 has no revenue yet, is it required to file a tax return for March 2026?
Yes. Even if no revenue is generated, businesses must still file corporate income tax returns and financial statements to record initial startup costs.
What is the deadline for filing tax returns for the first quarter of 2026?
For businesses filing quarterly tax returns, the deadline is April 30, 2026. However, the 2025 reports must still be completed by March 31, 2026.
Does the newly merged Ministry of Finance require changes to its accounting software?
Currently, there is no mandatory requirement to change the software, but businesses need to update the parameters regarding the reporting receiving agency and the new forms according to Circular 99/2025/TT-BTC on the software they are using.
