# Filing calendar

> The filing_periods.calendar operation: GET /api/v1/filing_calendar in the REST API and the filing_periods_calendar tool in the MCP server.

The filing calendar (spec §21.3): filing periods of every legal entity of the organization, or of one entity
(an entity key, or `entity_id`), in the mode of the request, earliest due date first. By default only the
periods not paid yet (`open`, `locked`, `prepared`, `submitted`); filter by `status`, by due date with
`dueFrom` and `dueTo`, and cap with `limit` (default 100).

Each item is the period with its entity's name and slug, the whole days until it is due (`daysUntilDue`,
negative once past) and `overdue` (past the due instant and not yet submitted). Ownrecord also reminds the
entity's tax managers and finance team 14, 7 and 2 days before each due date (alerts `FILING_DUE_14`,
`FILING_DUE_7`, `FILING_DUE_2`).

## At a glance

- **REST:** `GET /api/v1/filing_calendar`
- **MCP tool:** `filing_periods_calendar`
- **Operation ID:** `filing_periods.calendar`
- **Scope:** Organization, or one of its legal entities or brands
- **Permission:** `filings:read`
- **Risk tier:** `read`
- **Dry run:** Not supported
- **Idempotency:** Not needed (read only)
- **Modes:** Test and live
- **Authentication:** API key with the `filings:read` scope
- **Since:** M8

## Request

### Query parameters

| Field     | Type                                                                                                                          | Required | Description                                                         |
| --------- | ----------------------------------------------------------------------------------------------------------------------------- | -------- | ------------------------------------------------------------------- |
| `status`  | one of `open`, `locked`, `prepared`, `submitted`, `paid` or array of one of `open`, `locked`, `prepared`, `submitted`, `paid` | No       | Only periods in these statuses. Default: every period not paid yet. |
| `dueFrom` | string                                                                                                                        | No       | Due on or after this date (UTC), `YYYY-MM-DD`.                      |
| `dueTo`   | string                                                                                                                        | No       | Due on or before this date (UTC), `YYYY-MM-DD`.                     |
| `limit`   | integer (1 to 500)                                                                                                            | No       | At most this many periods, 1 to 500 (default 100).                  |

## Response

`200 OK` with a JSON object:

| Field                    | Type                                                                       | Description                                                  |
| ------------------------ | -------------------------------------------------------------------------- | ------------------------------------------------------------ |
| `object`                 | `"list"`                                                                   |                                                              |
| `data`                   | array of object                                                            |                                                              |
| `data[].id`              | `fp_…` ID                                                                  |                                                              |
| `data[].object`          | `"filing_period"`                                                          |                                                              |
| `data[].entityId`        | `ent_…` ID                                                                 |                                                              |
| `data[].livemode`        | boolean                                                                    |                                                              |
| `data[].regimeId`        | string                                                                     |                                                              |
| `data[].registrationId`  | `regn_…` ID                                                                |                                                              |
| `data[].reportKind`      | one of `eu_oss`, `eu_domestic`, `uk_vat`, `ch_mwst`, `generic`, `us_state` |                                                              |
| `data[].reportAvailable` | boolean                                                                    |                                                              |
| `data[].frequency`       | one of `monthly`, `quarterly`, `annual`                                    |                                                              |
| `data[].periodKey`       | string                                                                     | The period: "2026-Q3", "2026-07" or "2026".                  |
| `data[].periodStart`     | date-time                                                                  |                                                              |
| `data[].periodEnd`       | date-time                                                                  | The end (exclusive): the next period's first local midnight. |
| `data[].firstDay`        | string                                                                     |                                                              |
| `data[].lastDay`         | string                                                                     |                                                              |
| `data[].timeZone`        | string                                                                     |                                                              |
| `data[].currency`        | string                                                                     |                                                              |
| `data[].dueDate`         | string                                                                     |                                                              |
| `data[].dueAt`           | date-time                                                                  | 23:59:59 local time on the due date.                         |
| `data[].lockableAt`      | date-time                                                                  |                                                              |
| `data[].status`          | one of `open`, `locked`, `prepared`, `submitted`, `paid`                   |                                                              |
| `data[].statusChangedAt` | date-time                                                                  |                                                              |
| `data[].lockedAt`        | date-time or null                                                          |                                                              |
| `data[].preparedAt`      | date-time or null                                                          |                                                              |
| `data[].submittedAt`     | date-time or null                                                          |                                                              |
| `data[].reference`       | string or null                                                             |                                                              |
| `data[].paidAt`          | date-time or null                                                          |                                                              |
| `data[].paymentRef`      | string or null                                                             |                                                              |
| `data[].totals`          | object or null                                                             |                                                              |
| `data[].createdAt`       | date-time                                                                  |                                                              |
| `data[].updatedAt`       | date-time                                                                  |                                                              |
| `data[].entityName`      | string                                                                     |                                                              |
| `data[].entitySlug`      | string                                                                     |                                                              |
| `data[].daysUntilDue`    | integer                                                                    |                                                              |
| `data[].overdue`         | boolean                                                                    |                                                              |

## Examples

### What is due next across the organization

```http
GET /api/v1/filing_calendar
Authorization: Bearer or_test_…
```

Response (`200`):

```json
{
  "object": "list",
  "data": [
    {
      "id": "fp_01m4tx5nj8emwbyf7y9vcf47y0",
      "object": "filing_period",
      "entityId": "ent_01m4tx5nj8emwbyf7y9vcf47x2",
      "livemode": true,
      "regimeId": "EU_OSS_UNION",
      "registrationId": "regn_01m4tx5nj8emwbyf7y9vcf47xk",
      "reportKind": "eu_oss",
      "reportAvailable": true,
      "frequency": "quarterly",
      "periodKey": "2026-Q3",
      "periodStart": "2026-06-30T22:00:00.000Z",
      "periodEnd": "2026-09-30T22:00:00.000Z",
      "firstDay": "2026-07-01",
      "lastDay": "2026-09-30",
      "timeZone": "Europe/Zagreb",
      "currency": "EUR",
      "dueDate": "2026-10-31",
      "dueAt": "2026-10-31T22:59:59.000Z",
      "lockableAt": "2026-09-30T22:00:00.000Z",
      "status": "open",
      "statusChangedAt": "2026-07-01T03:00:00.000Z",
      "lockedAt": null,
      "preparedAt": null,
      "submittedAt": null,
      "reference": null,
      "paidAt": null,
      "paymentRef": null,
      "totals": null,
      "createdAt": "2026-07-01T03:00:00.000Z",
      "updatedAt": "2026-07-01T03:00:00.000Z",
      "entityName": "Acme Digital d.o.o.",
      "entitySlug": "acme-hr",
      "daysUntilDue": 11,
      "overdue": false
    },
    {
      "id": "fp_01m4tx5nj8emwbyf7y9vcf47y1",
      "object": "filing_period",
      "entityId": "ent_01m4tx5nj8emwbyf7y9vcf47x2",
      "livemode": true,
      "regimeId": "HR_DOMESTIC",
      "registrationId": "regn_01m4tx5nj8emwbyf7y9vcf47xk",
      "reportKind": "eu_domestic",
      "reportAvailable": true,
      "frequency": "monthly",
      "periodKey": "2026-10",
      "periodStart": "2026-09-30T22:00:00.000Z",
      "periodEnd": "2026-10-31T23:00:00.000Z",
      "firstDay": "2026-10-01",
      "lastDay": "2026-10-31",
      "timeZone": "Europe/Zagreb",
      "currency": "EUR",
      "dueDate": "2026-11-20",
      "dueAt": "2026-11-20T22:59:59.000Z",
      "lockableAt": "2026-10-31T23:00:00.000Z",
      "status": "open",
      "statusChangedAt": "2026-07-01T03:00:00.000Z",
      "lockedAt": null,
      "preparedAt": null,
      "submittedAt": null,
      "reference": null,
      "paidAt": null,
      "paymentRef": null,
      "totals": null,
      "createdAt": "2026-07-01T03:00:00.000Z",
      "updatedAt": "2026-07-01T03:00:00.000Z",
      "entityName": "Acme Digital d.o.o.",
      "entitySlug": "acme-hr",
      "daysUntilDue": 31,
      "overdue": false
    }
  ]
}
```

## Errors

| Code                                                                                   | HTTP status | When                                      | What to do                                                                      |
| -------------------------------------------------------------------------------------- | ----------- | ----------------------------------------- | ------------------------------------------------------------------------------- |
| [`validation_failed`](https://ownrecord.io/docs/reference/errors.md#validation_failed) | 400         | A filter is malformed (`param` names it). | Fix the fields listed in `details.issues` and send the request again.           |
| [`permission_denied`](https://ownrecord.io/docs/reference/errors.md#permission_denied) | 403         | You can't see filings here.               | Ask an organization owner or admin for a role or scope that allows this action. |

It can also return these [common errors](https://ownrecord.io/docs/reference.md#common-errors): [`api_version_unsupported`](https://ownrecord.io/docs/reference/errors.md#api_version_unsupported), [`authentication_required`](https://ownrecord.io/docs/reference/errors.md#authentication_required), [`api_key_invalid`](https://ownrecord.io/docs/reference/errors.md#api_key_invalid), [`resource_not_found`](https://ownrecord.io/docs/reference/errors.md#resource_not_found), [`dry_run_not_supported`](https://ownrecord.io/docs/reference/errors.md#dry_run_not_supported), [`rate_limited`](https://ownrecord.io/docs/reference/errors.md#rate_limited), [`internal_error`](https://ownrecord.io/docs/reference/errors.md#internal_error).
