2017 tax calendar | slovakia
TRANSCRIPT
TAX CALENDAR SLOVAKIA
25We. - Submission of VAT tax return and payment of VAT for the previous
calendar month for tax payers with a monthly tax obligation- Submission of VAT return and payment of VAT for the previous tax period for tax payers with a quarterly tax obligation- Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar month- Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar quarter- Submission of VAT ledger report for taxable entities which have the obligation to submit a VAT ledger report for the calendar month (note: VAT ledger report has to be submitted to tax authority on the same day as VAT return for the same period if VAT return is submitted before deadline)- Submission of VAT ledger report for taxable entities which have the obligation to submit a VAT ledger report for the calendar quarter (note: VAT ledger report has to be submitted to tax authority on the same day as VAT return for the same period if VAT return is submitted before deadline)
16Mo. - Payment of withholding tax according to §43 and notification
of this fact to the relevant tax office- Payment of the amount for provision of corporate income tax and personal income tax by the income payers and notification of this fact to the relevant tax office
- Submission of review about income from employment, about advances paid on this income and about tax bonus for the previous calendar month
31Tu. - Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous
tax period - by legal entities and natural persons whose last known tax obligation exceeded the amount of EUR 16,600
- Submission of tax return on motor vehicle tax for 2014 and payment of the tax resulting from the annual tax return for 2016- Payment of monthly advances on motor vehicle tax, in the amount of 1/12 of estimated tax - by the tax payer whose estimated tax paid to one tax authority exceeds the amount of EUR 8,300.00
2017January
Su Mo Tu We Th Fr Sa
Income tax
VAT
Income tax
Motor vehicle tax
27Mo. - Submission of VAT tax return and payment of VAT for the previous
- Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar month-Submission of VAT ledger report for taxable entities which have the obligation to submit a VAT ledger report for the calendar month (note: VAT ledger report has to be submitted to tax authority on the same day as VAT return for the same period if VAT return is submitted before deadline)
- Payment of withholding tax according to §43 and notification 15
We.
- Payment of the amount for provision of corporate income tax and personal income tax by the income payers and notification of this fact to therelevant tax office
- Payment of monthly advances for income tax in the amount of 1/12 of tax for the 28
Tu.
2017February of this fact to the relevant tax office
- Submission of review about income from employment, about advances paid on this income and about tax bonus for the previous calendar month
previous tax period - by legal entities and natural persons whose last known tax obligation exceeded the amount of EUR 16,600
calendar month for tax payers with a monthly tax obligation
- Payment of monthly advances on motor vehicle tax, in the amount of 1/12 of estimated tax - by the tax payer whose estimated tax paid to one tax authority exceeds the amount of EUR 8,300.00
Su Mo Tu We Th Fr Sa
Income tax
VAT
Motor vehicle tax
Income tax
27Mo.
15We.2017
March
- Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous
31Fr.
- Submission of review about income from employment, about advances paid on this income and about tax bonus for the previous calendar month
tax period - by legal entities and natural persons whose last known tax obligation exceeded the amount of EUR 16,600
- Payment of monthly advances on motor vehicle tax, in the amount of 1/12 of estimated tax - by the tax payer whose estimated tax paid to one tax authority exceeds the amount of EUR 8,300.00
- Submission of tax return on corporate and personal income tax and payment of tax resulting from the tax return for 2016
- Payment of quarterly advances for income tax in the amount of 1/4 of tax - by legal entities and natural persons whose amount of tax for the previous tax period exceeded EUR 2,500 and was less than EUR 16,600
- Payment of quarterly advances on motor vehicle tax in the amount of 1/4 of estimated tax - by tax payer whose estimated tax paid to one tax authority exceeds EUR 700 and is less than EUR 8,300.00
Su Mo Tu We Th Fr Sa
VAT
Motor vehicle tax
Income tax
Income tax
- Submission of VAT tax return and payment of VAT for the previous
- Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar month-Submission of VAT ledger report for taxable entities which have the obligation to submit a VAT ledger report for the calendar month (note: VAT ledger report has to be submitted to tax authority on the same day as VAT return for the same period if VAT return is submitted before deadline)
calendar month for tax payers with a monthly tax obligation
- Payment of withholding tax according to §43 and notification
- Payment of the amount for provision of corporate income tax and personal income tax by the income payers and notification of this fact to therelevant tax office
of this fact to the relevant tax office
25Tu.
18Tu. - Payment of withholding tax according to §43 and notification
of this fact to the relevant tax office- Payment of the amount for provision of corporate income tax and personal income tax by the income payers and notification of this fact to the relevant tax office
2017April
Su Mo Tu We Th Fr Sa
VAT
Income tax
- Submission of VAT tax return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation- Submission of VAT return and payment of VAT for the previous tax period for tax payers with a quarterly tax obligation- Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar month- Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar quarter- Submission of VAT ledger report for taxable entities which have the obligation to submit a VAT ledger report for the calendar month (note: VAT ledger report has to be submitted to tax authority on the same day as VAT return for the same period if VAT return is submitted before deadline)- Submission of VAT ledger report for taxable entities which have the obligation to submit a VAT ledger report for the calendar quarter (note: VAT ledger report has to be submitted to tax authority on the same day as VAT return for the same period if VAT return is submitted before deadline)
15Mo. - Payment of withholding tax according to §43 and notification of this fact to the relevant
tax office- Payment of the amount for provision of corporate income tax and personal income tax by the income payers and notification of this fact to the relevant tax office
02/31 Tu./We. - Payment of monthly advances for income tax in the
amount of 1/12 of tax for the previous tax period - by legal entities and natural persons whose last known tax obligation exceeded the amount of EUR 16,600- Payment of the difference resulting from advance payments of corporate income tax (for the period January - March) - if the advances are less than their calculation in the tax return for 2016
2017May
- Submission of review about income from employment, about advances paid on this income and about tax bonus for the previous calendar month
- Submission of report on tax clearance and total income from employment reduced by the amount according to §5 sec. 8, about employee bonus and tax bonus for the year 2016
25Th.
Su Mo Tu We Th Fr Sa
VAT
Motor vehicle tax
Income tax
02Tu.
02Tu.
Income tax
- Payment of monthly advances on motor vehicle tax, in the amount of 1/12 of estimated tax - by the tax payer whose estimated tax paid to one tax authority exceeds the amount of EUR 8,300.00
- Submission of VAT tax return and payment of VAT for the previous calendar month for tax payers
- Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar month-Submission of VAT ledger report for taxable entities which have the obligation to submit a VAT ledger report for the calendar month (note: VAT ledger report has to be submitted to tax authority on the same day as VAT return for the same period if VAT return is submitted before deadline)
with a monthly tax obligation
26Mo.
15Th. - Payment of withholding tax according to §43 and notification
of this fact to the relevant tax office- Payment of the amount for provision of corporate income tax and personal income tax by the income payers and notification of this fact to the relevant tax office
30Fr. - ZPayment of monthly advances for income tax in the amount of 1/12 of tax for the
2017June
revious tax period - by legal entities and natural persons whose last known tax obligation exceeded the amount of EUR 16,600- Payment of quarterly advances for income tax in the amount of 1/4 of tax - by legal entities and natural persons whose amount of tax for the previous tax period exceeded EUR 2,500 and was less than EUR 16,600- Submission of review about income from employment, about advances paid on this income and about tax bonus for the previous calendar month
- Payment of monthly advances on motor vehicle tax, in the amount of 1/12 of estimated tax - by the tax payer whose estimated tax paid to one tax authority exceeds the amount of EUR 8,300.00- Payment of quarterly advances on motor vehicle tax in the amount of 1/4 of estimated tax - by tax payer whose estimated tax paid to one tax authority exceeds EUR 700 and is less than EUR 8,300.00
Su Mo Tu We Th Fr Sa
VAT
Motor vehicle tax
Income tax
Daň z príjmov PO
- Submission of VAT tax return and payment of VAT for the previous
- Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar month-Submission of VAT ledger report for taxable entities which have the obligation to submit a VAT ledger report for the calendar month (note: VAT ledger report has to be submitted to tax authority on the same day as VAT return for the same period if VAT return is submitted before deadline)
calendar month for tax payers with a monthly tax obligation
25Tu.
17Mo. - Payment of withholding tax according to §43 and notification
of this fact to the relevant tax office- Payment of the amount for provision of corporate income tax and personalincome tax by the income payers and notification of this fact to the relevant tax office
31Mo. - Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous
2017July
tax period - by legal entities and natural persons whose last known tax obligation exceeded the amount of EUR 16,600- Submission of review about income from employment, about advances paid on this income and about tax bonus for the previous calendar month
- Payment of monthly advances on motor vehicle tax, in the amount of 1/12 of estimated tax - by the tax payer whose estimated tax paid to one tax authority exceeds the amount of EUR 8,300.00
Su Mo Tu We Th Fr Sa
VAT
Motor vehicle tax
Income tax
Daň z príjmov PO
- Submission of VAT tax return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation- Submission of VAT return and payment of VAT for the previous tax period for tax payers with a quarterly tax obligation- Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar month- Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar quarter- Submission of VAT ledger report for taxable entities which have the obligation to submit a VAT ledger report for the calendar month (note: VAT ledger report has to be submitted to tax authority on the same day as VAT return for the same period if VAT return is submitted before deadline)- Submission of VAT ledger report for taxable entities which have the obligation to submit a VAT ledger report for the calendar quarter (note: VAT ledger report has to be submitted to tax authority on the same day as VAT return for the same period if VAT return is submitted before deadline)
25Fr.
15Tu. - Payment of withholding tax according to §43 and notification
of this fact to the relevant tax office- Payment of the amount for provision of corporate income tax and personal income tax by the income payers and notification of this fact to the relevant tax office
31Th. - Payment of monthly advances for income tax in the amount of 1/12 of tax for the
2017August
previous tax period - by legal entities and natural persons whose last known tax obligation exceeded the amount of EUR 16,600- Submission of review about income from employment, about advances paid on this income and about tax bonus for the previous calendar month
Su Mo Tu We Th Fr Sa
DPH
Motor vehicle tax
Income tax
- Payment of monthly advances on motor vehicle tax, in the amount of 1/12 of estimated tax - by the tax payer whose estimated tax paid to one tax authority exceeds the amount of EUR 8,300.00
Income tax
- Submission of VAT tax return and payment of VAT for the previous
- Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar month-Submission of VAT ledger report for taxable entities which have the obligation to submit a VAT ledger report for the calendar month (note: VAT ledger report has to be submitted to tax authority on the same day as VAT return for the same period if VAT return is submitted before deadline)
calendar month for tax payers with a monthly tax obligation
25Mo.
18Mo. - Payment of withholding tax according to §43 and notification
of this fact to the relevant tax office- Payment of the amount for provision of corporate income tax and personal income tax by the income payers and notification of this fact to the relevant tax office
2017September
Su Mo Tu We Th Fr Sa
VAT
Income tax
- Submission of VAT tax return and payment of VAT for the previous
- Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar month-Submission of VAT ledger report for taxable entities which have the obligation to submit a VAT ledger report for the calendar month (note: VAT ledger report has to be submitted to tax authority on the same day as VAT return for the same period if VAT return is submitted before deadline)
calendar month for tax payers with a monthly tax obligation
16Mo. - Payment of withholding tax according to §43 and notification of this fact to the relevant tax office
- Payment of the amount for provision of corporate income tax and personal income tax by the income payers
and notification of this fact to the relevant tax office
- Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous tax period - by legal entities and natural persons whose
last known tax obligation exceeded the amount of EUR 16,600- Payment of quarterly advances for income tax in the amount of 1/4 of tax - by legal
entities and natural persons whose amount of tax for the previous tax period exceeded
EUR 2,500 and was less than EUR 16,600
- Submission of review about income from employment, about advances paid on this
income and about tax bonus for the previous calendar month
2017October
25We.
Su Mo Tu We Th Fr Sa
02/31 Mo./Tu
VAT
Motor vehicle tax
02Mo.
Income tax
02Mo.
- Payment of monthly advances on motor vehicle tax, in the amount of 1/12 of estimated tax - by
the tax payer whose estimated tax paid to one tax authority exceeds the amount of EUR 8,300.00
- Payment of monthly advances on motor vehicle tax, in the amount of 1/12 of estimated tax - by the
tax payer whose estimated tax paid to one tax authority exceeds the amount of EUR 8,300.00
Income tax
- Submission of VAT tax return and payment of VAT for the previous calendar month for tax payers with a monthly tax obligation- Submission of VAT return and payment of VAT for the previous tax period for tax payers with a quarterly tax obligation- Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar month- Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar quarter- Submission of VAT ledger report for taxable entities which have the obligation to submit a VAT ledger report for the calendar month (note: VAT ledger report has to be submitted to tax authority on the same day as VAT return for the same period if VAT return is submitted before deadline)- Submission of VAT ledger report for taxable entities which have the obligation to submit a VAT ledger report for the calendar quarter (note: VAT ledger report has to be submitted to tax authority on the same day as VAT return for the same period if VAT return is submitted before deadline)
27Mo.
15We. - Payment of withholding tax according to §43 and notification
of this fact to the relevant tax office- Payment of the amount for provision of corporate income tax and personal income tax by the income payers and notification of this fact to the relevant tax office
30Th. - Payment of monthly advances for income tax in the amount of 1/12 of tax for the
2017November
previous tax period - by legal entities and natural persons whose last known tax obligation exceeded the amount of EUR 16,600- Submission of review about income from employment, about advances paid on this income and about tax bonus for the previous calendar month
Su Mo Tu We Th Fr Sa
VAT
Motor vehicle tax
Income tax
Income tax
- Payment of monthly advances on motor vehicle tax, in the amount of 1/12 of estimated tax - by the tax payer whose estimated tax paid to one tax authority exceeds the amount of EUR 8,300.00
- Submission of VAT tax return and payment of VAT for the previous
- Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar month-Submission of VAT ledger report for taxable entities which have the obligation to submit a VAT ledger report for the calendar month (note: VAT ledger report has to be submitted to tax authority on the same day as VAT return for the same period if VAT return is submitted before deadline)
calendar month for tax payers with a monthly tax obligation
15Fr. - Payment of withholding tax according to §43 and notification of this fact to the
relevant tax office- Payment of the amount for provision of corporate income tax and personal income tax by the income payers and notification of this fact to the relevant tax office
2.1Mo. - ZPayment of monthly advances for income tax in the amount of
1/12 of tax for the previous tax period - by legal entities and natural persons whose last known tax obligation exceeded the amount of EUR 16,600- Payment of quarterly advances for income tax in the amount of 1/4 of tax - by legal entities and natural persons whose amount of tax for the previous tax period exceeded EUR 2,500 and was less than EUR 16,600- Submission of review about income from employment, about advances paid on this income and about tax bonus for the previous calendar month
27We.
2017December
VAT
Motor vehicle tax
Income tax
Income tax
- Payment of monthly advances on motor vehicle tax, in the amount of 1/12 of estimated tax - by the tax payer whose estimated tax paid to one tax authority exceeds the amount of EUR 8,300.00
Su Mo Tu We Th Fr Sa
- Submission of VAT tax return and payment of VAT for the previous calendar month for tax
- Submission of EC Sales list for taxable entities which have the obligation to submit a EC Sales list for the calendar month -Submission of VAT ledger report for taxable entities which have the obligation to submit a VAT ledger report for the calendar month (note: VAT ledger report has to be submitted to tax authority on the same day as VAT return for the same period if VAT return is submitted before deadline)
payers with a monthly tax obligation
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