The month of June is the official beginning of summer and it’s also the time when our brain needs a vacation far away from work and tax deadlines. We want to make it easier for you this time so we prepared in advance a Month-by-Month Calendar that can be also downloaded in a friendly format from here.
If you want a monthly “tax reminder”, you can subscribe to our newsletter below!
Czech Republic
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
Hungary
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
Poland
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”
Romania
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)
- Submission of amendments return regarding the change of the VAT reporting period to be submitted
Slovakia
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
Ukraine
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