Main statements and payments due in March 2018

March 08 – Social Security and Health Insurance

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

March 20 – Social Security and Health Insurance

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

March 26 – 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

March 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

March 15
Income Tax

• Advance payment of local business tax resulting from the tax returns of previous years

Motor Vehicle Tax

•  Payment of half year motor vehicle tax determined by the local government

March 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

March 07 – Income Tax (PIT, CIT)

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

March 12 – VAT, Excise Duty

• Submission of the Intrastat declaration for the previous calendar month
  *intrastat declarations are submitted when intra-Community transactions are carried out

March 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

March 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

March 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”

March 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)

March 15 – Intrastat

• Submission of Intrastat returns

March 26
– 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)

– Corporate Tax

• Submission and payment of the corporate tax due for 2017 (form 101)

March 30
– VAT

•  Submission of the informative return regarding the domestic supplies and acquisitions (form 394)

March 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

March 26 – 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*

March 01 – CIT

• Submission of CIT return for 2016

March 02 – Land Tax

• Payment for the previous calendar month

March 20
– VAT

• Monthly VAT payers – VAT return submission

– Unified Social Tax

• Monthly submission of United Social Tax

March 30
– VAT

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

– Land Tax

• Submission of Road Tax Return and payment of the road tax for 2017