Tax calendar

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july 2017

  • 3 july

    income tax

    • submission of tax return and payment of tax for 2015, if the taxpayer had a statutory audit or if a tax adviser is processing and submitting a return on the taxpayer's behalf

    corporation tax, tax on income of natural persons

    • deferred return and payment
  • 10 july

    self-employed contributions

    • health - advance payment

    excise tax

    • tax due for May 2017 (besides excise tax on spirits)
  • 17 july

    road tax

    • advance payment on tax for the 2rd quarter of 2017
  • 20 july

    VAT

    • tax return and tax due to MOSS

    self-employed contributions

    • social - advance payment

    intrastat

    • electronic reporting

    income tax

    • monthly payment of the total withheld for pay-as-you-earn taxes
  • 25 july

    VAT

    • tax return and tax, recapitulative statement and control statement for the 2nd quarter and for June 2017

    energy tax

    • tax return and tax due on gas, solid fuels and electricity for June 2017

    excise tax

    • tax due for May 2017 (only excise tax on spirits)
    • tax return to claim the reimbursement of excise tax paid e.g. on fuel oils and other (technical) petrols for June 2017 (if the claim arises)

    lotteries and games

    • tax return and tax due for the 2rd quarter of 2017
  • 31 july

    withholding tax

    • payment of tax collected by means of retention at a special rate for June 2017

    statutory insurance

    • employer's liability for damages arising through occupational injury

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