Keeping tax deadlines in mind is fundamental when doing business in the Czech Republic, Hungary, Romania and Slovakia. We summarized the most important dates for June 2019, but You can also easily download our 2019 Tax Calendar as a Month-by-Month Calendar from here.
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Czech Republic
June 10 – Social Security and Health Insurance
- Payment of advances on health insurance 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
Romania
June 01 – VAT
- Submission of the informative return regarding the domestic supplies and acquisitions (form 394)
June 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)
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 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)
Slovakia
June 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
– Intrastat
- Submission of report for the arrival/dispatch of goods within EU (intrastat report) for the previous month to the customs authorities
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
CEE Tax Calendars
