We would like to bring your attention to the most important deadlines related to taxation in the Czech Republic, Hungary, Romania and Slovakia. Download our 2019 Tax Calendar as a Month-by-Month Calendar in a more convenient format from here, to have all the important dates at a hand’s reach.
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Czech Republic
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
Hungary
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
Romania
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
Slovakia
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
CEE Tax Calendars
