Doing business in CEE? We would like to draw your attention to all the important tax-related deadlines you need before starting any tax-filing this month. Our 2018 Tax Calendar can also be downloaded as a Month-by-Month Calendar in a more convenient format from here.
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Czech Republic
December 10 – Health Insurance
- Payment of advances on health insurance contributions for the previous calendar month
December 17 – Road Tax
- Payment of quarterly road tax advances (resp. in December for October and November, the additional payment for December 2018 is payable by the end of January 2019)
December 20 – Social Security
- Payment of advances on social security contributions for the previous calendar month
December 27 – 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
Hungary
December 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
December 20
– 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
Poland
December 07 – Income Tax (PIT, CIT)
- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
December 10 – VAT, Excise Duty
- Submission of the Intrastat declaration for the previous calendar month (intrastat declarations are submitted when intra-Community transactions are carried out).
December 17 – Real Estate
- Payment of real estate tax by a legal entity and organisational units without legal personality, in instalments proportionate to the duration of the tax obligation
December 20
– Real Estate- PPE – a lump sum of register income tax, under which revenue is subject to taxation
– Income Tax (PIT, CIT)
- Payment of monthly PIT/CIT advances for the month following the month in which the income is derived
- Payment of PIT/CIT advances in simplified form equal to 1/12 of due PIT/CIT tax stated in a tax return from the previous tax year
December 27
– VAT, Excise Duty- Submission of VAT 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 (only in electronic form)
- Submission of excise duty return and payment of excise duty for the previous calendar month
– JPK
- Submission of VAT records in electronical format „JPK”
Romania
December 03 – VAT
- Submission of the informative return regarding the domestic supplies and acquisitions (form 394) – for the previous month
December 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)
December 27 – Instrastat
- Submission of Intrastat returns
December 21
– 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 4th quarter of 2018
– Financial statements
- Payment of tax for representative offices (2nd installment)
Slovakia
December 17 – 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
December 27 – 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*
*Note: VAT ledger report has to be submitted to tax authority on the same day as VAT return for the same period if VAT return is submitted before deadline
December 31
– 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
- Submission of review about income from employment, about advances paid on this income and about tax bonus for the previous calendar month
- 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
– 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
Ukraine
December 20
– VAT- Monthly VAT payers – VAT return submission
– Unified Social Tax
- Monthly submission of United Social Tax
December 28
– VAT- Monthly VAT payers – payment of VAT liability for previous calendar month
– Land Tax
- Payment for the previous calendar month