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.
Download the calendar in a ready-to-print A4 format with 6 pages, or read more below.
For a more detailed overview on taxation in the respective country, we would like to draw your attention to our latest 2022 Tax guideline for Slovakia.
Download our 2022 Tax Calendar
Stay updated to avoid penalties!
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
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
January 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
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 2022 and payment of the tax resulting from the annual tax return for 2022
- 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 10
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 6, 2023
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 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
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
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 2022 for the purposes of employee’s income tax return submission for 2022
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 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
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
- Submission of tax return on personal income tax and payment of tax resulting from the tax return for 2022
- Submission of a notification of an extension of the deadline for submitting a tax return for the tax period of 2022
- 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 2022
- Submission of a notification of an extension of the deadline for submitting a tax return for the tax period of 2022
- 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 2022 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 2022 and its entry in the register of financial statements
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
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 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
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
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 2
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 2022 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 2022
- 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 2022
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
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 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
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 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
June 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
June 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
- Submission of a tax return on personal income and payment of the tax resulting from the tax return for 2022, if the taxpayer extended the deadline for submitting the tax return by June 30, 2023
Corporate income tax
- Submission of a tax return and payment of the tax resulting from the tax return for 2022, if the taxpayer extended the deadline for submitting the tax return by June 30, 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
- 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 2022 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 2022 until June 30, 2023
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 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
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
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 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
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
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.
September 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
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
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 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
October 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
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 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 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
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
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.
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 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
Corporate responsibilities
- Conduct of a General Meeting for the purpose of discussing and approving the regular financial statements
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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