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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.
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 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 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 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 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 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 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 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 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 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 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 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 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
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 more than 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 50 jurisdictions with nearly 2,500 professionals, we support more than 15,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 200,000 pay slips globally.
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