In brief
1 November 2018

Tax calendar 2018 - key due dates in November

An overview of the key tax due dates to be followed in November 2018.

Daňové a právne oddelenie
15 November 2018 (Thursday)
  • transfer of the income tax withheld for October 2018 and its announcement to the Tax Authorities
  • transfer of the security tax withheld/secured by the income payer for October 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 November  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 November  2018 (Monday)
  • filing of the VAT return and VAT due date for October 2018 – monthly VAT payers
  • filing of the EU Sales List for October 2018 for the VAT payers performing intra-community supplies of goods and services within the EU*
  • filing of the VAT Ledger Statement for October 2018 – monthly VAT payer
  • filing of the tax return to the customs offi ce 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 November 2018 (Friday)
  • due date for the monthly advance payment for the personal and corporate income tax for November 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 fi nancial year ending on 31 August 2018 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 October 2018
  • due date for special levy for businesses in regulated industries for November 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 fi led no later than on the day of the statutory filing deadline.

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