Main statements and payments due in March 2019

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

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

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)

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