The end of the year brings just as many obligations as the other months in the year. Our Tax Calendar overview of the most important tax deadlines can keep you safe when it comes to compliance in the Czech Republic, Hungary, Romania and Slovakia.
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Czech Republic
December 02 – Social Security and Health Insurance
- Payment of advances on social security contributions for the relevant calendar month
December 09 – Social Security and Health Insurance
- Payment of advances on health insurance contributions for the previous calendar month
December 16 – Road Tax
- Payment of quarterly road tax advances (resp. in December for October and November, the additional payment for December 2019 is payable by the end of January 2020)
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
December 31 – Social Security and Health Insurance
- Payment of advances on social security contributions for the relevant calendar month
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
Romania
December 02 – VAT
- Submission of the informative return regarding the domestic supplies and acquisitions (form 394)
December 06 – 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 15 – Intrastat
- Submission of Intrastat returns
December 20
– 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 3rd quarter 2019
December 30 – VAT
- Submission of the informative return regarding the domestic supplies and acquisitions (form 394)
Slovakia
December 02
– 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
– 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
December 16
– 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
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
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
- 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
CEE Tax Calendars
