Tax calendar 2018 - key due dates in January

15 January 2018 (Monday)

• transfer of the income tax withheld for December 2017 and its announcement to the Tax Authorities
• transfer of the security tax withheld/secured by the income payer for December 2017 and its announcement to the Tax Authorities
• submitting of report for the arrival/dispatch of goods within EU (intrastat report) for the previous month 

22 January 2018 (Monday)

• 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 January 2018 (Thursday)

• filing of the VAT return and VAT due date for December 2017 and 4th calendar quarter 2017
• filing of the EU Sales List for December 2017 and 4th calendar quarter 2017 for the VAT payers performing intracommunity supplies of goods and services within the EU*
• announcement of the information as required by the act on specific levy for selected financial institutions and due date for the payment of bank levy for the 1st 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)

31 January 2018 (Wednesday)

• filing of the tax return (or partial tax return) for the real estate tax
• filing of the tax return and tax due date for the motor vehicle tax /due date for the monthly advance payment of the motor vehicle tax
• submitting a report of the withheld and remitted tax advance payments on income from dependent activities, employee bonus and tax bonus for December 2017
• due date for the monthly advance payment of the personal and corporate income tax for January 2018
• 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**
• due date for special levy for businesses in regulated industries for January 2018
• submitting of announcement about non-monetary consideration provided to a health care provider, his employee or to medical staff for year 2017

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.