If you are running a business in the Czech Republic, Hungary, Romania and Slovakia, we highly recommend paying attention to the most important tax-related deadlines you need before starting any tax-filing this month. Our 2019 Tax Calendar can also be downloaded as a Month-by-Month Calendar in a more convenient format from here.
Stay updated on tax-related matters by subscribing to our newsletter below!
Czech Republic
March 08 – Social Security and Health Insurance
- Payment of advances on health insurance contributions for the previous calendar month
March 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
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 18
– 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
Romania
March 01 – VAT
- Submission of the informative return regarding the domestic supplies and acquisitions (form 394)
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
– Withholding taxes, income tax, social contributions and other taxes
- Submission of the unique declaration on income tax and social contributions payable by individuals
– Intrastat
- Submission of Intrastat returns
March 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)
– Corporate Tax
- Submission and payment of the corporate tax due for 2018 (form 101)
Slovakia
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
– Intrastat
- Submission of report for the arrival/dispatch of goods within EU (intrastat report) for the previous month to the customs authorities
March 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
