Our specialists from CEE have prepared for you a Month-by-Month Tax Calendar with the most common business taxes.
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Czech Republic
February 08 – Social Security and Health Insurance
- Payment of advances on health insurance contributions for the previous calendar month
February 20 – Social Security and Health Insurance
- Payment of advances on social security contributions for the previous calendar month
February 26 – 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
February 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
February 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
February 26 – VAT
- Submission of VAT return and payment of VAT for the previous tax period for tax payers with annual tax obligation
- Submission of tax return on personal income tax and social contribution paid by the employer and payment of tax
Poland
February 07 – Income Tax (PIT, CIT)
- Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT
February 12 – VAT, Excise Duty
- Submission of the Intrastat declaration for the previous calendar month
*intrastat declarations are submitted when intra-Community transactions are carried out
February 15 – 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
February 20
– 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 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
February 26
– 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 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
February 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)
February 15 – Intrastat
- Submission of Intrastat returns
February 26
– 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
- Submission and payment of the corporate tax due for 2017 by not for profit organisations and tax payers
which obtain revenue from grains, technical plants etc. (form 101)
February 28
– VAT- Submission of the informative return regarding the domestic supplies and acquisitions (form 394)
– Withholding taxes, income tax, social contributions and other taxes
- Submission of the informative return regarding the withholding taxes in 2017 detailed per each beneficiary (form 205)
- Submission of the informative return regarding the withholding taxes relating to payments towards non-residents in 2017
Financial statements
- Payment of tax for representative offices (1st installment)
- Submission of amendments return regarding the change of the VAT reporting period to be submitted
Slovakia
February 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
February 26 – 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*
February 28
– 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 naturalpersons 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
It’s not all about work! Accace prepared also for you a series of monthly challenges – not necessarily tax related. Download below our complete 2018 Tax Calendars.
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