Main statements and payments due in September 2018

September 10 – Social Security and Health Insurance

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

September 08 – Social Security and Health Insurance

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

September 20 – Social Security and Health Insurance

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

September 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

September 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

September 17
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

September 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

September 07 – Income Tax (PIT, CIT)

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

September 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

September 17 – 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

September 20

– Income Tax (PIT, CIT)

• Payment of monthly PIT/CIT advances for the month following the month in which the income is derive
• 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

September 25
– VAT, Excise Duty

• Submission – 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 electronic format „JPK”

September 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)

September 17 – Intrastat

• Submission of Intrastat returns

September 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)

September 17 – 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

September 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*

*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 the deadline

September 20

– Unified Social Tax 

•  Monthly submission of United Social Tax

– VAT

• Monthly VAT payers – VAT return submission

September 28

– VAT

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

– Land tax 

•  Payment for the previous calendar month