In brief
1 March 2019

Tax calendar 2019 - key due dates in March

An overview of the key tax due dates to be followed in March 2019.

Daňové a právne oddelenie
12 March 2019 (Tuesday)
  • delivery of the certificate on the taxable income from dependent activities for the previous year to an employee by his employer (if the employer does not prepare an annual settlement for the employee)
15 March 2019 (Friday)
  • transfer of the income tax withheld for February 2019 and its announcementto the TaxAuthorities
  • transfer of the security tax withheld/secured by the income payer for February 2019 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 March 2019 (Wednesday)
  • obligation to register for VAT for a taxable person who achieved in the previous month a turnover of EUR49,790 for a maximum of 12 preceding consecutive months
25 March 2019 (Monday)
  • filing of the VAT return and VAT due date for February 2019 – monthly VAT payers
  • filing ofthe EU Sales List for February 2019 for the VAT payers performing intra-community supplies of goods and services within the EU*
  • filing of the VAT Ledger Statement for February 2019 – monthly VAT payers
  • filing of the tax return to the customs office and due date forthe excise duty on alcoholic beverages;tobacco products; mineral oil; electricity, coal and natural gasforthe 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)

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 EUR50,000 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 ift hey 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 EUR50,000.  

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