Tax calendar 2018 - key due dates in February

5 February 2018 (Monday)

• deadline for request for the issuance of the certificate on the taxable income from dependent activities for the previous year (applies to the employee who asks another employer for the annual settlement)

12 February 2018 (Monday)

• delivery of the certificate on the taxable income from dependent activities for the previous year by an employer to the employee who asks another employer for the annual settlement (if the employee asked for such certifi cate by 5th February)

15 February 2018 (Thursday)

• transfer of the income tax withheld for January 2018 and its announcement to the Tax Authorities
• transfer of the security tax withheld/secured by the income payer for January 2018 and its announcement to the Tax Authorities
• deadline for the request for performing the annual settlement of income from dependent activities for the previous calendar year and fi ling of the relevant documents by the employee
• submitting of report for the arrival/dispatch of goods within the EU (intrastat report) for the previous month to the customs authorities

20 February 2018 (Tuesday)

• 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

26 February 2018 (Monday)

• filing of the VAT return and VAT due date for January 2018 – monthly VAT payers
• filing of the EU Sales List for January 2018 for the VAT payers performing intra-community supplies of goods and services within the EU*
• filing of the VAT Ledger Statement for January 2018 – monthly VAT payers
• 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)

28 February 2018 (Wednesday)

• due date for the monthly advance payment of the personal and corporate income tax for February 2018
• due date for the monthly advance payment of the motor vehicle tax
• filing of the corporate income tax return and tax due date for the financial year ending on 31 October 2017 unless the filing 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 January 2018
• due date for special levy for businesses in regulated industries for February 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.