Tax calendar 2018 - key due dates in April

3 April 2018 (Tuesday)

• filing of the personal and corporate income tax returns for 2017 and tax due date for 2017, unless the fi ling deadline is extended**
• due date for the monthly advance payment of the personal and corporate income tax for March 2018
• due date for the quartely advance payment for the personal and corporate income tax for the 1st calendar quarter 2018
• annual settlement of the income from dependent activities and calculation of the income tax for employees for the 2017 period
• due date for the monthly and quarterly advance payment of the motor vehicle tax
• remittance of 2% of the income tax to the specifi ed recipient as stated in the income tax return - applicable for legal entities (provided that a fi nancial gift for specifi c welfare purposes at the minimum amount of 0,5% from the tax paid was remitted, otherwise only 1% may be remitted) and individuals without annual settlement
• submitting a report of the withheld and remitted tax advance payments on income from dependent activities, employee bonus and tax bonus for February 2018
• transfer of the income tax withheld from the non-monetary considerations provided to a health care provider, his employee or to medical staff for year 2017 and its announcement to the Tax Authorities
• due date for special levy for businesses in regulated industries for March 2018

16 Apríl 2018 (Monday)

• transfer of the income tax withheld for March 2018 and its announcement to the Tax Authorities
• transfer of the security tax withheld/secured by the income payer for March 2018 and its announcement to the Tax Authorities
• submitting of report for the arrival/dispatch of goods within the EU (intrastat report) for the previous month to the customs authorities

20 April 2018 (Friday)

• obligation to register for VAT for a taxable person who achieved in the previous month a turnover of EUR 49,790 for a maximum of 12 preceding consecutive months

25 April 2018 (Wednesday)

• filing of the VAT return and VAT due date for March 2018 and 1st calendar quarter 2018
• filing of the EU Sales List for March 2018 and 1st calendar quarter 2018 for the VAT payers performing intra-community supplies of goods and services within the EU*
• filing of the VAT Ledger Statement for March 2018 and the 1st calendar quarter 2018 for VAT payers
• announcement of the information as required by the act on specifi c levy for selected financial institutions and due date for the  payment of bank levy for the 2nd calendar quarter 2018
• filing of the tax return to the customs office and due date for the excise duty on alcoholic beverages; tobacco products; mineral oil; electricity, coal and natural gas for the previous calendar month
• excise duty on alcohol - deadline for the electronic announcement of data from the consumer packaging records (applicable for a person authorized to distribute consumer packaging in the tax free circulation)

30 April 2018 (Monday)

• due date for the monthly advance payment for the personal and corporate income tax for April 2018
• due date for the monthly advance payment of the motor vehicle tax
• payment of the difference resulting from the lower corporate income tax advance payments paid in the 1st calendar quarter 2018 and those that should be paid on a basis of the last known corporate income tax liability for 2017
• filing of declaration on 2% of the income tax (or 3% if specifi c requirements stipulated by law are met) to the specifi ed recipient with the Tax Authorities - applicable for individuals for whom annual settlement of tax was performed
• filing of the corporate income tax return and tax due date for the fi nancial year ending on 31 January 2018 unless the fi ling deadline is extended**
• submitting a report of the withheld and remitted tax advance payments on income from dependent activities, employee bonus and tax bonus for March 2018
• deadline for submitting a report on the tax settlement, total income from dependent activities, withheld tax advance payments, employee bonus and tax bonus for the previous taxable period
• deadline for delivery of the certifi cate on the performed annual settlement to an employee
• due date for special levy for businesses in regulated industries for April 2018

Complete Tax calendar is available here. 

Notes:

* VAT payers whose value of intra-community supply of goods in the respective calendar quarter and at the same time in the four preceding calendar quarters has not exceeded the value of EUR 50,000 may file the EU Sales List quarterly. Taxable persons registered for VAT according to Article 7 or Article 7a are obliged to file the EU Sales List for every calendar quarter, in which they supplied services with the place of supply in other EU member state and the person obliged to pay the tax is the recipient. Taxable persons registered for VAT according to Article 7 or Article 7a are also obliged to file quarterly EU Sales List if they take part in a triangular transaction as the first customer and the value of goods in the respective calendar quarter and at the same time in the four preceding calendar quarters has not exceeded the value of EUR 50,000.

** Announcement of the extension of the income tax return filing deadline by additional 3 months (or 6 months, if the taxpayer has also foreign source taxable income) is to be filed not later than on  the statutory filing deadline.