Before you get started with filing your taxes this month, take a look at our 2018 Tax Calendar for CEE to make sure you’re aware of important tax deadlines. You can also download our Month-by-Month Calendar in a friendly format from here.
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Czech Republic
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
Hungary
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
Poland
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”
Romania
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)
Slovakia
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
Ukraine
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