Main statements and payments due in August 2019

August 01 – Social Security and Health Insurance

• Self-employed persons – submission of Survey of Income and Expenses for 2018 to SSA and HIC, if Registered Tax Advisor is engaged

August 08 – Social Security and Health Insurance

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

August 09 – Social Security and Health Insurance

• Self-employed persons – payment of social security contribution or additional payment for 2018 (within 8 days from submission of the survey to SSA and HIC)

August 26 – VAT

• Monthly VAT payers – VAT return submission and payment of VAT liability for previous calendar month
• Submission of EC Sales List – monthly VAT payers and quarterly VAT payers selling goods 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

August 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

August 21

– 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 EC Sales list for taxable entities which have the obligation to submit the EC Sales list for the calendar month

– Income Tax

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

August 07 – 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)

August 14 – Financial statements

• Submission of mid-year accounting statements for the period January – June 2019

August 15 – Intrastat

• Submission of Intrastat returns

August 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)

– Clawback Tax

• Payment of the clawback tax for the 2nd quarter 2019

August 30 – VAT

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

August 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

August 26 – 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 EC Sales list for taxable entities which have the obligation to submit a EC Sales list 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 month