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

About Accace

With more than 330 professionals and branches in 7 countries, Accace counts as one of the leading outsourcing and advisory servicesproviders in Central and Eastern Europe.

During past years, while having more than 1400 international companies as customers, Accace set in motion its strategic expansion outside CEE to become a provider with truly global reach.

www.accace.com | accace@accace.com

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