Tax Calendar Romania 2018

Transcription

1 Tax Calendar Romania 2018

2 #accacelife Monthly tasks for you Not necessarily tax related

3 January 2018 January Submission of amendments return regarding the change of the reporting period to be submitted by tax payers which report on a quarterly basis and perform an EU acquisition (form 092) Intrastat - Submission of Intrastat returns - Communication of the temporary pro-rate applicable for 2018 and the computation method - Submission of the return (form 300) - Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES) - Submission of the special return (form 301) - Submission of the return regarding the amounts resulting from adjustments (form 307) - Submission of the return due by tax payers whose code has been annulled (form 311) - Submission of the statement regarding the turnover obtained by the tax payers which use the quarter as a reporting period and did not perform any EU acquisitions in 2017 (form 094) Withholding taxes, income tax, social contributions and other taxes - Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources) - Submission of the return relating to taxes due to the consolidated state budget (form 100) - Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals (form 112) Dividend tax - Payment of dividend tax due in relation to distributed and approved dividends but unpaid to shareholders by the end of 2017 Clawback tax - Payment of the clawback tax for the 4th quarter Submission of the informative return regarding the domestic supplies and acquisitions (form 394) Withholding taxes, income tax, social contributions and other taxes - Submission of the return regarding the estimated revenue (form 220) Corporate Tax - Submission of the return regarding the change of the submission/payment method of the corporate tax (form 012)

4 #accacelife Learn a magic trick

5 February 2018 February Submission of amendments return regarding the change of the reporting period to be submitted by tax payers which report on a quarterly basis and perform an EU acquisition (form 092) Intrastat - Submission of Intrastat returns - Submission of the return (form 300) - Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES) - Submission of the special return (form 301) - Submission of the return due by tax payers whose code has been annulled (form 311) - Submission of the return regarding the amounts resulting from adjustments (form 307) Withholding taxes, income tax, social contributions and other taxes - Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources) - Submission of the return relating to taxes due to the consolidated state budget (form 100) - Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals (form 112) 26 Corporate Tax - Submission and payment of the corporate tax due for 2017 by not for profit organisations and tax payers which obtain revenue from grains, technical plants etc. (form 101) - Submission of the informative return regarding the domestic supplies and acquisitions (form 394) 28 Withholding taxes, income tax, social contributions and other taxes - Submission of the informative return regarding the withholding taxes in 2017 detailed per each beneficiary (form 205) - Submission of the informative return regarding the withholding taxes relating to payments towards non-residents in 2017 Financial statements - Payment of tax for representative offices (1st installment)

6 #accacelife Dance to your favourite song

7 March 2018 March Submission of amendments return regarding the change of the reporting period to be submitted by tax payers which report on a quarterly basis and perform an EU acquisition (form 092) Intrastat - Submission of Intrastat returns - Submission of the return (form 300) - Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES) - Submission of the special return (form 301) - Submission of the return due by tax payers whose code has been annulled (form 311) - Submission of the return regarding the amounts resulting from adjustments (form 307) Withholding taxes, income tax, social contributions and other taxes - Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources) - Submission of the return relating to taxes due to the consolidated state budget (form 100) - Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals (form 112) Corporate tax - Submission and payment of the corporate tax due for 2017 (form 101) - Submission of the informative return regarding the domestic supplies and acquisitions (form 394)

8 #accacelife Do a photo shooting

9 April 2018 April Submission of amendments return regarding the change of the reporting period to be submitted by tax payers which report on a quarterly basis and perform an EU acquisition (form 092) Intrastat - Submission of Intrastat returns - Submission of the return (form 300) - Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES) - Submission of the special return (form 301) - Submission of the return due by tax payers whose code has been annulled (form 311) - Submission of the return regarding the amounts resulting from adjustments (form 307) Withholding taxes, income tax, social contributions and other taxes - Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources) - Submission of the return relating to taxes due to the consolidated state budget (form 100) - Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals (form 112) Corporate Tax - Payment of the corporate tax due for the 1st quarter of Submission of the informative return regarding the domestic supplies and acquisitions (form 394

10 #accacelife Wake up 30 minutes earlier and make yourself a really tasty breakfast

11 May 2018 May Financial statements - Submission of the 2017 financial statements by state institutions and not for profit organizations - Submission of amendments return regarding the change of the reporting period to be submitted by tax payers which report on a quarterly basis and perform an EU acquisition (form 092) Intrastat - Submission of Intrastat returns - Submission of the return (form 300) - Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES) - Submission of the special return (form 301) - Submission of the return due by tax payers whose code has been annulled (form 311) - Submission of the return regarding the amounts resulting from adjustments (form 307) Withholding taxes, income tax, social contributions and other taxes - Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources) - Submission of the return relating to taxes due to the consolidated state budget (form 100) - Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals (form 112) Clawback tax - Payment of the clawback tax for the 1st quarter 2018 GDPR - The entry into force of the General Data Protection Regulation (GDPR) - Submission of the informative return regarding the domestic supplies and acquisitions (form 394) Financial statements - Submission of the 2017 financial statements

12 #accacelife Improve your handwriting

13 June 2018 June Submission of amendments return regarding the change of the reporting period to be submitted by tax payers which report on a quarterly basis and perform an EU acquisition (form 092) Intrastat - Submission of Intrastat returns - Submission of the return (form 300) - Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES) - Submission of the special return (form 301) - Submission of the return due by tax payers whose code has been annulled (form 311) - Submission of the return regarding the amounts resulting from adjustments (form 307) 25 Withholding taxes, income tax, social contributions and other taxes - Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources) - Submission of the return relating to taxes due to the consolidated state budget (form 100) - Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals (form 112) Financial statements - Payment of tax for representative offices (1st installment)

14 #accacelife Buy a dressy outfit

15 July 2018 July Submission of the informative return regarding the domestic supplies and acquisitions (form 394) - for the previous month - Submission of amendments return regarding the change of the reporting period to be submitted by tax payers which report on a quarterly basis and perform an EU acquisition (form 092) Intrastat - Submission of Intrastat returns - Submission of the return (form 300) - Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES) - Submission of the special return (form 301) - Submission of the return due by tax payers whose code has been annulled (form 311) - Submission of the return regarding the amounts resulting from adjustments (form 307) Withholding taxes, income tax, social contributions and other taxes - Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources) - Submission of the return relating to taxes due to the consolidated state budget (form 100) - Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals (form 112) Corporate tax - Payment of the corporate tax due for the 2nd quarter of Submission of the informative return regarding the domestic supplies and acquisitions (form 394)

16 #accacelife Delete apps you don t need anymore

17 August 2018 August Submission of amendments return regarding the change of the reporting period to be submitted by tax payers which report on a quarterly basis and perform an EU acquisition (form 092) Intrastat - Submission of Intrastat returns Financial statements - Submission of mid-year accounting statements for the period January June Submission of the return (form 300) - Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES) - Submission of the special return (form 301) - Submission of the return due by tax payers whose code has been annulled (form 311) - Submission of the return regarding the amounts resulting from adjustments (form 307) Withholding taxes, income tax, social contributions and other taxes - Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources) - Submission of the return relating to taxes due to the consolidated state budget (form 100) - Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals (form 112) - Submission of the informative return regarding the domestic supplies and acquisitions (form 394)

18 #accacelife Wish someone a great day

19 September 2018 September Submission of amendments return regarding the change of the reporting period to be submitted by tax payers which report on a quarterly basis and perform an EU acquisition (form 092) Intrastat - Submission of Intrastat returns - Submission of the return (form 300) - Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES) - Submission of the special return (form 301) - Submission of the return due by tax payers whose code has been annulled (form 311) - Submission of the return regarding the amounts resulting from adjustments (form 307) 25 Withholding taxes, income tax, social contributions and other taxes - Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources) - Submission of the return relating to taxes due to the consolidated state budget (form 100) - Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals (form 112)

20 #accacelife Go to a concert

21 October 2018 October Submission of the informative return regarding the domestic supplies and acquisitions (form 394) - for the previous month - Submission of amendments return regarding the change of the reporting period to be submitted by tax payers which report on a quarterly basis and perform an EU acquisition (form 092) Intrastat - Submission of Intrastat returns - Submission of the return (form 300) - Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES) - Submission of the special return (form 301) - Submission of the return due by tax payers whose code has been annulled (form 311) - Submission of the return regarding the amounts resulting from adjustments (form 307) Withholding taxes, income tax, social contributions and other taxes - Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources) - Submission of the return relating to taxes due to the consolidated state budget (form 100) - Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals (form 112) Corporate tax - Payment of the corporate tax due for the 3rd quarter of Submission of the informative return regarding the domestic supplies and acquisitions (form 394)

22 #accacelife Set a goal that will motivate you to get up in the morning

23 November 2018 November Submission of amendments return regarding the change of the reporting period to be submitted by tax payers which report on a quarterly basis and perform an EU acquisition (form 092) Intrastat - Submission of Intrastat returns - Submission of the return (form 300) - Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES) - Submission of the special return (form 301) - Submission of the return due by tax payers whose code has been annulled (form 311) - Submission of the return regarding the amounts resulting from adjustments (form 307) 26 Withholding taxes, income tax, social contributions and other taxes - Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources) - Submission of the return relating to taxes due to the consolidated state budget (form 100) - Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals (form 112) Clawback tax - Payment of the clawback tax for the 3rd quarter 2018

24 #accacelife Test drive your dream car

25 December 2018 December Submission of the informative return regarding the domestic supplies and acquisitions (form 394) - for the previous month - Submission of amendments return regarding the change of the reporting period to be submitted by tax payers which report on a quarterly basis and perform an EU acquisition (form 092) Intrastat - Submission of Intrastat returns - Submission of the return (form 300) - Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES) - Submission of the special return (form 301) - Submission of the return due by tax payers whose code has been annulled (form 311) - Submission of the return regarding the amounts resulting from adjustments (form 307) Withholding taxes, income tax, social contributions and other taxes - Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources) - Submission of the return relating to taxes due to the consolidated state budget (form 100) - Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals (form 112) Corporate tax - Payment of the corporate tax due for the 4th quarter of Submission of the informative return regarding the domestic supplies and acquisitions (form 394)

26 #accacelife Go have a party with your friends

27 About Accace With more than 550 professionals, over 2000 international companies as customers and branches in 13 countries, Accace counts as one of the leading outsourcing and advisory services providers in Central and Eastern Europe. Accace offices are located in the Czech Republic, Hungary, Poland, Romania, Slovakia, Ukraine, Bosnia and Herzegovina, Croatia, Germany, Macedonia, Montenegro, Serbia and Slovenia. Locations in other European countries and globally are covered via Accace s trusted network of partners. More about us: romania.office@accace.com

28 #accacelife What is your next challenge?