Get free access to
Our legislation updates make it easy for you to keep on top of the latest changes affecting your business. Receive our articles, opinions, tips, industry news, country profiles, regional overviews and studies, latest events and even more, directly into your mailbox.
Check out our Newsroom to see what is included!
We will send you only relevant information we consider may be of your interest and treat your personal data in compliance with our Privacy policy and GDPR statement.
Unable to subscribe? Try this page.
When doing business in Slovakia, you should always pay extra attention to the most important tax deadlines and other statutory obligations due to the increase of inspections in the recent years. Our experts prepared a comprehensive calendar for an easy overview of duties, to keep you updated and avoid penalties.
For a more detailed overview on taxation in the respective country, we would like to draw your attention to our latest 2025 Tax guideline for Slovakia.
January 15
Intrastat
Submission of report for the arrival/dispatch of goods within EU (Intrastat report) for the previous month to the customs authorities
Personal income tax
Payment of the amount for provision of personal income tax by the income payers and notification of this fact to the relevant tax office
Corporate income tax
Payment of the amount to secure the tax return on corporate income by the payer of the income and notification of this fact to the tax office
January 27
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 Ledger Report – legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers
Submission of VAT Ledger Report – natural persons who are quarterly VAT payers
January 31
VAT
Submission of OSS VAT return for the previous calendar quarter for distance sell of goods within the EU and payment of such tax
Submission of OSS VAT return for the previous calendar month for distance sell of goods imported from third countries and payment of such tax
Personal income tax
Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous tax period – by natural persons whose last known tax obligation exceeded the amount of EUR 16,600
Corporate income tax
Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous tax period – by legal persons whose last known tax obligation exceeded the amount of EUR 16,600
Income tax from dependent activity
Submission of an overview of deducted and paid advances to income tax from dependent activity for the previous calendar month
Motor vehicle tax
Submission of tax return on motor vehicle tax for 2024 and payment of the tax resulting from the annual tax return for 2024
Payment of monthly advances on motor vehicle tax, in the amount of 1/12 of estimated tax – by the taxpayer whose estimated tax paid to one tax authority exceeds the amount of EUR 8,300
Submission of notification of termination of the obligation to pay tax according to § 8 par. 7 of the Act
Real estate tax
Submission of the tax return (or partial tax return) for the real estate tax
Insurance premium tax
Submission of the quarterly tax return and payment for the insurance premium tax
Special levy on business in regulated sectors
Obligation to pay the levy if the amount of the levy for the relevant levy period exceeds EUR 1,000
Within 5 days after the payout date
Income tax from dependent activity
Payment of advances on income tax from dependent activity for employees
On the day intended for the payment of income
Social and health contributions
Advance payment for health insurance for the previous calendar month.
Advance payment for social insurance for the previous calendar month.
February 10
Income tax from dependent activity
Obligation of the employer to issue a certificate of taxable income of the employee for 2024, if the employee requested it by February 5, 2025
February 15
Intrastat
Submission of report for the arrival/dispatch of goods within EU (Intrastat report) for the previous month to the customs authorities
Personal income tax
Payment of the amount for provision of personal income tax by the income payers and notification of this fact to the relevant tax office
Corporate income tax
Payment of the amount to secure the tax return on corporate income by the payer of the income and notification of this fact to the tax office
February 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 Ledger Report – legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers
Tax on Sweetened Non-Alcoholic Beverages
February 28
VAT
Submission of OSS VAT return for the previous calendar month for distance sell of goods imported from third countries and payment of such tax
Personal income tax
Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous tax period – by natural persons whose last known tax obligation exceeded the amount of EUR 16,600
Corporate income tax
Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous tax period – by legal persons whose last known tax obligation exceeded the amount of EUR 16,600
Income tax from dependent activity
Submission of an overview of deducted and paid advances to income tax from dependent activity 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 taxpayer whose estimated tax paid to one tax authority exceeds the amount of EUR 8,300
Special levy on business in regulated sectors
Obligation to pay the levy if the amount of the levy for the relevant levy period exceeds EUR 1,000
Within 5 days after the payout date
Income tax from dependent activity
Payment of advances on income tax from dependent activity for employees
On the day intended for the payment of income
Social and health contributions
Advance payment for health insurance for the previous calendar month.
Advance payment for social insurance for the previous calendar month.
March 10
Income tax from dependent activity
Obligation of the employer to issue a certificate of taxable income of the employee for 2024 for the purposes of employee´s income tax return submission for 2024
March 17
Intrastat
Submission of report for the arrival/dispatch of goods within EU (Intrastat report) for the previous month to the customs authorities
Personal income tax
Payment of the amount for provision of personal income tax by the income payers and notification of this fact to the relevant tax office
Corporate income tax
Payment of the amount to secure the tax return on corporate income by the payer of the income and notification of this fact to the tax office
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 Ledger Report – legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers
Tax on Sweetened Non-Alcoholic Beverages
March 31
VAT
Submission of OSS VAT return for the previous calendar month for distance sell of goods imported from third countries and payment of such tax
Personal income tax
Corporate income tax
Income tax from dependent activity
Corporate responsibilities
Compilation of financial statements for 2024 and its entry in the register of financial statements
Special levy on business in regulated sectors
Obligation to pay the levy if the amount of the levy for the relevant levy period exceeds EUR 1,000
Within 5 days after the payout date
Income tax from dependent activity
Payment of advances on income tax from dependent activity for employees
On the day intended for the payment of income
Social and health contributions
Advance payment for health insurance for the previous calendar month.
Advance payment for social insurance for the previous calendar month.
April 15
Intrastat
Submission of report for the arrival/dispatch of goods within EU (Intrastat report) for the previous month to the customs authorities
Personal income tax
Payment of the amount for provision of personal income tax by the income payers and notification of this fact to the relevant tax office
Corporate income tax
Payment of the amount to secure the tax return on corporate income by the payer of the income and notification of this fact to the tax office
Income tax from dependent activity
Obligation of the employer to issue at the request of the employee a “Certificate of payment of tax for the purposes of § 50”
April 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 Ledger Report – legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers
Submission of VAT Ledger Report – natural persons who are quarterly VAT payers
Tax on Sweetened Non-Alcoholic Beverages
April 30
VAT
Submission of OSS VAT return for the previous calendar quarter for distance sell of goods within the EU and payment of such tax
Submission of OSS VAT return for the previous calendar month for distance sell of goods imported from third countries and payment of such tax
Special arrangements for the appl. of the exemption from VAT for small enterprises – submission the quarterly small business statement of a domestic person
Personal income tax
Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous tax period – by natural persons whose last known tax obligation exceeded the amount of EUR 16,600
Submission of a declaration of a natural person, in the case of a taxpayer to whom the employer has made an annual settlement to remit 2% (3%) of the paid income tax for the year 2024 to the designated beneficiary
Corporate income tax
Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous tax period – by legal persons whose last known tax obligation exceeded the amount of EUR 16,600
Income tax from dependent activity
Motor vehicle tax
Payment of monthly advances on motor vehicle tax, in the amount of 1/12 of estimated tax – by the taxpayer whose estimated tax paid to one tax authority exceeds the amount of EUR 8,300
Insurance premium tax
Submission of the quarterly tax return and payment for the insurance premium tax
Special levy on business in regulated sectors
Obligation to pay the levy if the amount of the levy for the relevant levy period exceeds EUR 1,000
Within 5 days after the payout date
Income tax from dependent activity
Payment of advances on income tax from dependent activity for employees
On the day intended for the payment of income
Social and health contributions
Advance payment for health insurance for the previous calendar month.
Advance payment for social insurance for the previous calendar month.
May 15
Intrastat
Submission of report for the arrival/dispatch of goods within EU (Intrastat report) for the previous month to the customs authorities
Personal income tax
Payment of the amount for provision of personal income tax by the income payers and notification of this fact to the relevant tax office
Corporate income tax
Payment of the amount to secure the tax return on corporate income by the payer of the income and notification of this fact to the tax office
May 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 Ledger Report – legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers
Tax on Sweetened Non-Alcoholic Beverages
May 31
VAT
Submission of OSS VAT return for the previous calendar month for distance sell of goods imported from third countries and payment of such tax
Within 5 days after the payout date
Income tax from dependent activity
Payment of advances on income tax from dependent activity for employees
On the day intended for the payment of income
Social and health contributions
Advance payment for health insurance for the previous calendar month.
Advance payment for social insurance for the previous calendar month.
June 2
Personal income tax
Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous tax period – by natural persons whose last known tax obligation exceeded the amount of EUR 16,600
Corporate income tax
Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous tax period – by legal persons whose last known tax obligation exceeded the amount of EUR 16,600
Income tax from dependent activity
Motor vehicle tax
Payment of monthly advances on motor vehicle tax, in the amount of 1/12 of estimated tax – by the taxpayer whose estimated tax paid to one tax authority exceeds the amount of EUR 8,300
Tax on financial transactions
Calculating the amount of tax, collecting the tax from the taxpayer and remitting the tax for the relevant tax period (month) to the Tax Authority
Special levy on business in regulated sectors
Obligation to pay the levy if the amount of the levy for the relevant levy period exceeds EUR 1,000
June 16
Intrastat
Submission of report for the arrival/dispatch of goods within EU (Intrastat report) for the previous month to the customs authorities
Personal income tax
Payment of the amount for provision of personal income tax by the income payers and notification of this fact to the relevant tax office
Corporate income tax
Payment of the amount to secure the tax return on corporate income by the payer of the income and notification of this fact to the tax office
June 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 Ledger Report – legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers
Tax on Sweetened Non-Alcoholic Beverages
June 30
VAT
Personal income tax
Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous tax period – by natural persons whose last known tax obligation exceeded the amount of EUR 16,600
Payment of quarterly advances for income tax in the amount of 1/4 of tax – by natural persons whose amount of tax for the previous tax period exceeded EUR 5,000 and was less than EUR 16,600
Submission of a tax return on personal income and payment of the tax resulting from the tax return for 2024, if the taxpayer extended the deadline for submitting the tax return by June 30, 2025
Corporate income tax
Submission of a tax return and payment of the tax resulting from the tax return for 2024, if the taxpayer extended the deadline for submitting the tax return by June 30, 2025
Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous tax period – by legal persons whose last known tax obligation exceeded the amount of EUR 16,600
Payment of quarterly advances for income tax in the amount of 1/4 of tax – by legal persons whose amount of tax for the previous tax period exceeded EUR 5,000 and was less than EUR 16,600
Income tax from dependent activity
Motor vehicle tax
Payment of monthly advances on motor vehicle tax, in the amount of 1/12 of estimated tax – by the taxpayer whose estimated tax paid to one tax authority exceeds the amount of EUR 8,300
Payment of quarterly advances on motor vehicle tax in the amount of 1/4 of estimated tax – by taxpayer whose estimated tax paid to one tax authority exceeds EUR 700 and is less than EUR 8,300
Corporate responsibilities
Compilation of financial statements for 2024 and its entry in the register of financial statements, if the company has extended the deadline for submitting a tax return for income tax for 2024 until June 30, 2025
Tax on financial transactions
Calculating the amount of tax, collecting the tax from the taxpayer and remitting the tax for the relevant tax period (month) to the Tax Authority
Special levy on business in regulated sectors
Obligation to pay the levy if the amount of the levy for the relevant levy period exceeds EUR 1,000
VAT Refund
Within 5 days after the payout date
Income tax from dependent activity
Payment of advances on income tax from dependent activity for employees
On the day intended for the payment of income
Social and health contributions
Advance payment for health insurance for the previous calendar month.
Advance payment for social insurance for the previous calendar month.
July 15
Intrastat
Submission of report for the arrival/dispatch of goods within EU (Intrastat report) for the previous month to the customs authorities
Personal income tax
Payment of the amount for provision of personal income tax by the income payers and notification of this fact to the relevant tax office
Corporate income tax
Payment of the amount to secure the tax return on corporate income by the payer of the income and notification of this fact to the tax office
July 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 Ledger Report – legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers
Submission of VAT Ledger Report – natural persons who are quarterly VAT payers
Tax on Sweetened Non-Alcoholic Beverages
July 31
VAT
Submission of OSS VAT return for the previous calendar quarter for distance sell of goods within the EU and payment of such tax
Submission of OSS VAT return for the previous calendar month for distance sell of goods imported from third countries and payment of such tax
Special arrangements for the appl. of the exemption from VAT for small enterprises – submission the quarterly small business statement of a domestic person
Personal income tax
Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous tax period – by natural persons whose last known tax obligation exceeded the amount of EUR 16,600
Corporate income tax
Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous tax period – by legal persons whose last known tax obligation exceeded the amount of EUR 16,600
Income tax from dependent activity
Submission of an overview of deducted and paid advances to income tax from dependent activity 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 taxpayer whose estimated tax paid to one tax authority exceeds the amount of EUR 8,300
Insurance premium tax
Submission of the quarterly tax return and payment for the insurance premium tax
Tax on financial transactions
Calculating the amount of tax, collecting the tax from the taxpayer and remitting the tax for the relevant tax period (month) to the Tax Authority
Special levy on business in regulated sectors
Obligation to pay the levy if the amount of the levy for the relevant levy period exceeds EUR 1,000
Within 5 days after the payout date
Income tax from dependent activity
Payment of advances on income tax from dependent activity for employees
On the day intended for the payment of income
Social and health contributions
Advance payment for health insurance for the previous calendar month.
Advance payment for social insurance for the previous calendar month.
August 15
Intrastat
Submission of report for the arrival/dispatch of goods within EU (Intrastat report) for the previous month to the customs authorities
Personal income tax
Payment of the amount for provision of personal income tax by the income payers and notification of this fact to the relevant tax office
Corporate income tax
Payment of the amount to secure the tax return on corporate income by the payer of the income and notification of this fact to the tax office
August 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 Ledger Report – legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers
Tax on Sweetened Non-Alcoholic Beverages
August 31
VAT
Submission of OSS VAT return for the previous calendar month for distance sell of goods imported from third countries and payment of such tax
Within 5 days after the payout date
Income tax from dependent activity
Payment of advances on income tax from dependent activity for employees
On the day intended for the payment of income
Social and health contributions
Advance payment for health insurance for the previous calendar month.
Advance payment for social insurance for the previous calendar month.
September 1
Personal income tax
Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous tax period – by natural persons whose last known tax obligation exceeded the amount of EUR 16,600
Corporate income tax
Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous tax period – by legal persons whose last known tax obligation exceeded the amount of EUR 16,600
Income tax from dependent activity
Submission of an overview of deducted and paid advances to income tax from dependent activity 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 taxpayer whose estimated tax paid to one tax authority exceeds the amount of EUR 8,300
Tax on financial transactions
Calculating the amount of tax, collecting the tax from the taxpayer and remitting the tax for the relevant tax period (month) to the Tax Authority
Special levy on business in regulated sectors
Obligation to pay the levy if the amount of the levy for the relevant levy period exceeds EUR 1,000
September 16
Intrastat
Submission of report for the arrival/dispatch of goods within EU (Intrastat report) for the previous month to the customs authorities
Personal income tax
Payment of the amount for provision of personal income tax by the income payers and notification of this fact to the relevant tax office
Corporate income tax
Payment of the amount to secure the tax return on corporate income by the payer of the income and notification of this fact to the tax office
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 Ledger Report – legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers
Tax on Sweetened Non-Alcoholic Beverages
September 30
VAT
Submission of OSS VAT return for the previous calendar month for distance sell of goods imported from third countries and payment of such tax
Personal income tax
Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous tax period – by natural persons whose last known tax obligation exceeded the amount of EUR 16,600
Payment of quarterly advances for income tax in the amount of 1/4 of tax – by natural persons whose amount of tax for the previous tax period exceeded EUR 5,000 and was less than EUR 16,600
Corporate income tax
Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous tax period – by legal persons whose last known tax obligation exceeded the amount of EUR 16,600
Payment of quarterly advances for income tax in the amount of 1/4 of tax – by legal persons whose amount of tax for the previous tax period exceeded EUR 5,000 and was less than EUR 16,600
Income tax from dependent activity
Submission of an overview of deducted and paid advances to income tax from dependent activity 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 taxpayer whose estimated tax paid to one tax authority exceeds the amount of EUR 8,300
Payment of quarterly advances on motor vehicle tax in the amount of 1/4 of estimated tax – by taxpayer whose estimated tax paid to one tax authority exceeds EUR 700 and is less than EUR 8,300
Tax on financial transactions
Calculating the amount of tax, collecting the tax from the taxpayer and remitting the tax for the relevant tax period (month) to the Tax Authority
Special levy on business in regulated sectors
Obligation to pay the levy if the amount of the levy for the relevant levy period exceeds EUR 1,000
VAT Refund
Within 5 days after the payout date
Income tax from dependent activity
Payment of advances on income tax from dependent activity for employees
On the day intended for the payment of income
Social and health contributions
Advance payment for health insurance for the previous calendar month.
Advance payment for social insurance for the previous calendar month.
October 15
Intrastat
Submission of report for the arrival/dispatch of goods within EU (Intrastat report) for the previous month to the customs authorities
Personal income tax
Payment of the amount for provision of personal income tax by the income payers and notification of this fact to the relevant tax office
Corporate income tax
Payment of the amount to secure the tax return on corporate income by the payer of the income and notification of this fact to the tax office
October 27
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 Ledger Report – legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers
Submission of VAT Ledger Report – natural persons who are quarterly VAT payers
Tax on Sweetened Non-Alcoholic Beverages
October 31
VAT
Submission of OSS VAT return for the previous calendar quarter for distance sell of goods within the EU and payment of such tax
Submission of OSS VAT return for the previous calendar month for distance sell of goods imported from third countries and payment of such tax
Special arrangements for the appl. of the exemption from VAT for small enterprises – submission the quarterly small business statement of a domestic person
Personal income tax
Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous tax period – by natural persons whose last known tax obligation exceeded the amount of EUR 16,600
Corporate income tax
Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous tax period – by legal persons whose last known tax obligation exceeded the amount of EUR 16,600
Income tax from dependent activity
Submission of an overview of deducted and paid advances to income tax from dependent activity 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 taxpayer whose estimated tax paid to one tax authority exceeds the amount of EUR 8,300
Insurance premium tax
Submission of the quarterly tax return and payment for the insurance premium tax
Tax on financial transactions
Calculating the amount of tax, collecting the tax from the taxpayer and remitting the tax for the relevant tax period (month) to the Tax Authority
Special levy on business in regulated sectors
Obligation to pay the levy if the amount of the levy for the relevant levy period exceeds EUR 1,000
Within 5 days after the payout date
Income tax from dependent activity
Payment of advances on income tax from dependent activity for employees
On the day intended for the payment of income
Social and health contributions
Advance payment for health insurance for the previous calendar month.
Advance payment for social insurance for the previous calendar month.
November 18
Intrastat
Submission of report for the arrival/dispatch of goods within EU (Intrastat report) for the previous month to the customs authorities
Personal income tax
Payment of the amount for provision of personal income tax by the income payers and notification of this fact to the relevant tax office
Corporate income tax
Payment of the amount to secure the tax return on corporate income by the payer of the income and notification of this fact to the tax office
November 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 Ledger Report – legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers
Tax on Sweetened Non-Alcoholic Beverages
November 30
VAT
Submission of OSS VAT return for the previous calendar month for distance sell of goods imported from third countries and payment of such tax
Within 5 days after the payout date
Income tax from dependent activity
Payment of advances on income tax from dependent activity for employees
On the day intended for the payment of income
Social and health contributions
Advance payment for health insurance for the previous calendar month.
Advance payment for social insurance for the previous calendar month.
December 1
Personal income tax
Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous tax period – by natural persons whose last known tax obligation exceeded the amount of EUR 16,600
Corporate income tax
Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous tax period – by legal persons whose last known tax obligation exceeded the amount of EUR 16,600
Income tax from dependent activity
Submission of an overview of deducted and paid advances to income tax from dependent activity 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 taxpayer whose estimated tax paid to one tax authority exceeds the amount of EUR 8,300
Tax on financial transactions
Calculating the amount of tax, collecting the tax from the taxpayer and remitting the tax for the relevant tax period (month) to the Tax Authority
Special levy on business in regulated sectors
Obligation to pay the levy if the amount of the levy for the relevant levy period exceeds EUR 1,000
December 15
Intrastat
Submission of report for the arrival/dispatch of goods within EU (Intrastat report) for the previous month to the customs authorities
Personal income tax
Payment of the amount for provision of personal income tax by the income payers and notification of this fact to the relevant tax office
Corporate income tax
Payment of the amount to secure the tax return on corporate income by the payer of the income and notification of this fact to the tax office
December 29
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 Ledger Report – legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers
Tax on Sweetened Non-Alcoholic Beverages
December 31
VAT
Submission of OSS VAT return for the previous calendar month for distance sell of goods imported from third countries and payment of such tax
Personal income tax
Payment of quarterly advances for income tax in the amount of 1/4 of tax – by natural persons whose amount of tax for the previous tax period exceeded EUR 5,000 and was less than EUR 16,600
Corporate income tax
Payment of quarterly advances for income tax in the amount of 1/4 of tax – by legal persons whose amount of tax for the previous tax period exceeded EUR 5,000 and was less than EUR 16,600
Income tax from dependent activity
Submission of an overview of deducted and paid advances to income tax from dependent activity for the previous calendar month
Motor vehicle tax
Payment of quarterly advances on motor vehicle tax in the amount of 1/4 of estimated tax – by taxpayer whose estimated tax paid to one tax authority exceeds EUR 700 and is less than EUR 8,300
Tax on financial transactions
Calculating the amount of tax, collecting the tax from the taxpayer and remitting the tax for the relevant tax period (month) to the Tax Authority
Special levy on business in regulated sectors
Obligation to pay the levy if the amount of the levy for the relevant levy period exceeds EUR 1,000
Within 5 days after the payout date
Income tax from dependent activity
Payment of advances on income tax from dependent activity for employees
On the day intended for the payment of income
Social and health contributions
Advance payment for health insurance for the previous calendar month.
Advance payment for social insurance for the previous calendar month.
About Accace
Accace is a proactive consultancy and outsourcing partner who bridges the gap between needs and solutions. Combining smart and streamlined technology with a holistic approach, we provide an all-round care to clients and consider their matters as our own. With over 800 experts and approximately 2,000 customers, we have vast experience with facilitating the smooth operation and growth of small to large-scale, global businesses.
About Accace Circle
Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience and erase the borders of service delivery. Covering over 60 jurisdictions with more than 7,000 professionals, we support over 80,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 800,000 pay slips globally.
Sign up and get free access to our expert knowledge and valuable insights. You can unsubscribe from our mailing list anytime. Check also how we handle your data: Privacy policy | GDPR statement.
Already subscribed? Confirm your e-mail address below and receive your PDF directly in your inbox.
