Main statements and payments due in October 2018

October 01 – VAT

• Submission of Application for VAT refund from/to another EU member state in accordance with § 82 and § 82a of the VAT Act

October 08 – Social Security and Health Insurance

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

October 15 – Road Tax

• Payment of quarterly road tax advances (resp. in December for October and November, the additional payment for December 2018 is payable by the end of January 2019)

October 20 – Social Security and Health Insurance

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

October 25 – VAT

• Monthly VAT payers – VAT return submission and payment of VAT liability for previous calendar month
• Quarterly VAT payers – VAT return submission and payment of VAT liability for previous calendar quarter
• Submission of EC Sales List – monthly VAT payers and quarterly VAT payers selling goods to other EU member states
• Submission of EC Sales List – quarterly VAT payers providing services 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
• Submission of VAT Control Statement – natural persons who are quarterly VAT payers

October 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

October 24
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 VAT return and payment of VAT for the previous tax period for tax payers with a quarterly tax obligation
• Submission of EC Sales list for taxable entities which have the obligation to submit the EC Sales list for the calendar month
• Submission of EC Sales list for taxable entities which have the obligation to submit the EC Sales list for the calendar quarter

Income Tax

• Monthly advance payment of corporate income tax resulting from the tax returns of previous years
• Quarterly advance payment of corporate income tax resulting from the tax returns of previous years
• Quarterly advance payment of innovation contribution resulting from the tax returns of previous years

Motor Vehicle Tax

• Submission of quarterly tax return on company car tax and payment of the tax resulting from the quarterly return

October 08 – Income Tax (PIT, CIT)

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

October 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

October 16 – Real Estate

•  Payment of real estate tax by a legal entity and organisational units without legal personality, in installments proportionate to the duration of the tax obligation

October 22

– 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 for the taxpayers with a quaterly tax obligation (small taxpayers and taxpayers starting their business activity)
• 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

October 25
– 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 VAT return and payment of VAT for the previous tax period for tax payers with a quarterly tax obligation (small taxpayers)
• 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”

October 01 – VAT

• Submission of the informative return regarding the domestic supplies and acquisitions (form 394) – for the previous month

October 05 – 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)

October 15 – Intrastat

• Submission of Intrastat returns 

October 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)

– Corporate tax

• Payment of the corporate tax due for the 3rd quarter of 2018

October 30 – VAT

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

 

October 01

– Income tax

• Payment of quarterly advances for income tax in the amount of 1/4 of tax – by legal entities and natural persons whose amount of tax for the previous tax period exceeded EUR 2.500 and was less than EUR 16.600

– Motor vehicle tax

• Payment of quarterly advances on motor vehicle tax in the amount of 1/4 of estimated tax – by tax payer whose estimated tax paid to one tax authority exceeds EUR 700 and is less than EUR 8.300,00

October 1/October 31

– Income tax

• Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous tax period – by legal entities and natural persons whose last known tax obligation exceeded the amount of EUR 16.600
• Submission of review about income from employment, about advances paid on this income and about tax bonus for the previous calendar month

– Motor vehicle tax

• Payment of monthly advances on motor vehicle tax, in the amount of 1/12 of estimated tax – by the tax payer whose estimated tax paid to one tax authority exceeds the amount of EUR 8.300,00

October 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

October 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 VAT return and payment of VAT for the previous tax period for tax payers with a quarterly 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 EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar quarter
• Submission of VAT ledger report for taxable entities which have the obligation to submit a VAT ledger report for the calendar month* and for the calendar quarter*

*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

October 19 – Unified Social Tax

• Monthly submission of United Social Tax

October 22  – VAT

• Monthly VAT payers – VAT return submission

October 30

– VAT

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

– Land tax 

• Payment for the previous calendar month