Main statements and payments due in June 2018

June 08 – Social Security and Health Insurance

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

June 20 – Social Security and Health Insurance

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

June 25 – 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

June 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

June 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

June 07 – Income Tax (PIT, CIT)

• Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT

June 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

June 15 – 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

June 20

– 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

– Real Estate

• PPE – a lump sum of register income tax, under which revenue is subject to taxation

June 26
– 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”

May 08 – 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)

June 15 – Intrastat

•  Submission of Intrastat returns

June 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 VAT return due by tax payers whose VAT code has been annulled (form 311)
• Submission of the return regarding the amounts resulting from VAT adjustments (form 307)

– 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)

– Financial statements

• Payment of tax for representative offices (1st installment)

June 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

June 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 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

June 20
– VAT

• Monthly VAT payers – VAT return submission

– Unified Social Tax

• Monthly submission of United Social Tax

June 29 – VAT

• Monthly VAT payers – payment of VAT liability for previous calendar month

– Land Tax

• Payment for the previous calendar month