Main statements and payments due in April 2019

April 01

– Income Tax

• Submission of 2018 Income Tax Return and payment of tax liability (taxpayers who are not liable to statutory audit or who did not engage Registered Tax Advisor)

– Social Security and Health Insurance

• Payment of advances on social security contributions for the relevant calendar month

April 08 – Social Security and Health Insurance

• Payment of advances on health insurance contributions for the previous calendar month

April 25 – VAT

• Monthly VAT payers – VAT return submission and payment of VAT liability for previous calendar month
• Quarterly VAT payers – VAT return submission and payment of VAT liability for previous calendar quarter
• Submission of EC Sales List – monthly VAT payers and quarterly VAT payers selling goods to other EU member states
• Submission of EC Sales List – quarterly VAT payers providing services to other EU member states
• Submission of VAT Control Statement – legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers
• Submission of VAT Control Statement – natural persons who are quarterly VAT payers

April 30 – Social Security and Health Insurance

• Payment of advances on social security contributions for the relevant calendar month
• Submission of Power of Attorney to SSA and HIC, if Registered Tax Advisor is engaged for preparation and filing of the tax return

April 12 – Income Tax

• Submission of tax return on personal income tax and social contribution paid by the employer and payment of tax resulting from the monthly declaration

April 23

– VAT

• Submission of VAT tax return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation
• Submission of VAT return and payment of VAT for the previous tax period for tax payers with a quarterly tax obligation
• Submission of EC Sales list for taxable entities which have the obligation to submit the EC Sales list for the calendar month
• Submission of EC Sales list for taxable entities which have the obligation to submit the EC Sales list for the calendar quarter

– Income Tax

• Monthly advance payment of corporate income tax resulting from the tax returns of previous years
• Quarterly advance payment of corporate income tax resulting from the tax returns of previous years
• Quarterly advance payment of innovation contribution resulting from the tax returns of previous years

– Motor Vehicle Tax

• Submission of quarterly tax return on company car tax and payment of the tax resulting from the quarterly return

April 05 – VAT

• Submission of amendments return regarding the change of the VAT reporting period to be submitted by tax payers which report VAT on a quarterly basis and perform an EU acquisition (form 092)

April 15 – Intrastat

• Submission of Intrastat returns

April 25

– VAT

• Submission of the VAT return (form 300)
• Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES)
• Submission of the special VAT return (form 301)
• Submission of the return regarding the amounts resulting from VAT adjustments (form 307)
• Submission of the VAT return due by tax payers whose VAT code has been annulled (form 311)

– Withholding taxes, income tax, social contributions and other taxes

• Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources
• Submission of the return relating to taxes due to the consolidated state budget (form 100)
• Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals (form 112)

– Corporate Tax

• Payment of the corporate tax due for the 1st quarter of 2019

April 30

– VAT

• Submission of the informative return regarding the domestic supplies and acquisitions (form 394)

– Financial statements

• Submission of the 2018 financial statements by state institutions and non-profit organizations

April 01

– Income tax

• Submission of tax return on corporate and personal income tax and payment of tax resulting from the tax return for 2018
• Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous tax period – by legal entities and natural persons whose last known tax obligation exceeded the amount of EUR 16.600
• Payment of quarterly advances for income tax in the amount of 1/4 of tax – by legal entities and natural persons whose amount of tax for the previous tax period exceeded EUR 2.500 and was less than EUR 16.600
• Submission of review about income from employment, about advances paid on this income and about tax bonus for the previous calendar month

– Motor Vehicle Tax

• Payment of monthly advances on motor vehicle tax, in the amount of 1/12 of estimated tax – by the tax payer whose estimated tax paid to one tax authority exceeds the amount of EUR 8.300,00
• Payment of quarterly advances on motor vehicle tax in the amount of 1/4 of estimated tax – by tax payer whose estimated tax paid to one tax authority exceeds EUR 700 and is less than EUR 8.300,00

April 15

– Income Tax

• Payment of withholding tax according to §43 and notification of this fact to the relevant tax office
• Payment of the amount for provision of corporate income tax and personal income tax by the income payers and notification of this fact to the relevant tax office

– Intrastat

• Submission of report for the arrival/dispatch of goods within EU (intrastat report) for the previous month to the customs authorities

April 25 – VAT

• Submission of VAT tax return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation
• Submission of VAT return and payment of VAT for the previous tax period for tax payers with a quarterly tax obligation
• Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar month
• Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar quarter
• Submission of VAT ledger report for taxable entities which have the obligation to submit a VAT ledger report for the calendar month
• Submission of VAT ledger report for taxable entities which have the obligation to submit a VAT ledger report for the calendar quarter

April 30

– Income Tax

• Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous tax period – by legal entities and natural persons whose last known tax obligation exceeded the amount of EUR 16.600
• Payment of the difference resulting from advance payments of corporate income tax (for the period January – March) – if the advances are less than their calculation in the tax return for 2018
• Submission of review about income from employment, about advances paid on this income and about tax bonus for the previous calendar month
• Submission of report on tax clearance and total income from employment reduced by the amount according to §5 sec. 8, about employee bonus and tax bonus for the year 2018

– Motor Vehicle Tax

• Payment of monthly advances on motor vehicle tax, in the amount of 1/12 of estimated tax – by the tax payer whose estimated tax paid to one tax authority exceeds the amount of EUR 8.300,00

– Insurance premium tax

• Submission of the quarterly tax return and payment for the insurance premium tax