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Tax and other statutory obligations in Slovakia | 2024 Calendar

January 16, 2024
This article is also available in
Slovak

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 2024 Tax guideline for Slovakia.

Download the calendar, or read more below

January 2024

January 2

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

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 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

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 2023 and payment of the tax resulting from the annual tax return for 2023

  • 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

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 2024

February 12

Income tax from dependent activity

  • Obligation of the employer to issue a certificate of taxable income of the employee for 2022, if the employee requested it by February 5, 2024

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 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

February 28

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

February 29

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.

March 2024

March 11

Income tax from dependent activity

  • Obligation of the employer to issue a certificate of taxable income of the employee for 2023 for the purposes of employee´s income tax return submission for 2023

March 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

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

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 2024

April 2

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

  • Submission of tax return on personal income tax and payment of tax resulting from the tax return for 2023

  • Submission of a notification of an extension of the deadline for submitting a tax return for the tax period of 2023

  • 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

  • Submission of tax return on corporate income tax and payment of tax resulting from the tax return for 2023

  • Submission of a notification of an extension of the deadline for submitting a tax return for the tax period of 2023

  • 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

  • The employer’s obligation to make an annual settlement of tax advances for 2023 at the request of the employee

  • 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

Corporate responsibilities

  • Compilation of financial statements for 2023 and its entry in the register of financial statements

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

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

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 2023 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

  • Obligation of the employer to deliver to the employee a document on the performed annual settlement of tax advances for 2023

  • Submission of an overview of deducted and paid advances to income tax from dependent activity for the previous calendar month

  • Submission of a report on the tax statement and on the total income from dependent activity for 2023

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

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 2024

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 27

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

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

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

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 2024

June 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

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

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 2024

July 1

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

  • Submission of a tax return and payment of the tax resulting from the tax return for 2023, if the taxpayer extended the deadline for submitting the tax return by June 30, 2024

  • 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

Corporate responsibilities

  • Compilation of financial statements for 2023 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 2023 until June 30, 2024

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

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

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 tax return on personal income and payment of the tax resulting from the tax return for 2023, if the taxpayer extended the deadline for submitting the tax return by June 30, 2024

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

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 2024

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 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

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 2024

September 2

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

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

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

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 2024

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 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

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

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

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 2024

November 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

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

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 2024

December 2

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

December 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

December 27

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

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 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

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.

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