TAX CALENDAR

HUNGARY
 2017 12 Income Tax

January Th. - Submission of tax return on personal income tax and social
contribution paid by the employer and payment of tax
resulting from the monthly declaration
Su Mo Tu We Th Fr Sa

20 Fr.
VAT

- 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
the EC Sales list for the calendar month
- Submission of EC Sales list for taxable entities which have the obligation to submit
the EC Sales list for the calendar quarter

Income Tax

- Monthly advance payment of corporate income tax resulting from the tax returns of previous years
- Quarterly advance payment of corporate income tax resulting from the tax returns of previous years
- Quarterly advance payment of innovation contribution resulting from the tax returns of
previous years
Motor vehicle tax

- Submission of quarterly tax return on company car tax and payment of the tax resulting from
the quarterly return
 2017 13 Income Tax

February Mo. - Submission of tax return on personal income tax and social
contribution paid by the employer and payment of tax
resulting from the monthly declaration
Su Mo Tu We Th Fr Sa

20 Mo.
VAT

- Submission of VAT tax return and payment of VAT for the previous
calendar month for tax payers with a monthly tax obligation
- Submission of EC Sales list for taxable entities which have the obligation to submit
the EC Sales list for the calendar month
- Submission of VAT return and payment of VAT for the previous tax period for tax
payers with annual tax obligation

Income Tax

- Monthly advance payment of corporate income tax resulting from the tax returns
of previous years
 2017 13 Income Tax

Mo. - Submission of tax return on personal income tax and social

March contribution paid by the employer and payment of tax
resulting from the monthly declaration

15
Su Mo Tu We Th Fr Sa
Motor vehicle tax

We. - Advance payment of local business tax resulting from the tax returns
of previous years

20 Mo.
VAT

- Submission of VAT tax return and payment of VAT for the previous calendar
month for tax payers with a monthly tax obligation
- Submission of EC Sales list for taxable entities which have the obligation to submit
the EC Sales list for the calendar month

Income Tax

- Monthly advance payment of corporate income tax resulting from the tax returns of previous years
 2017 12 Income Tax

April We. - Submission of tax return on personal income tax and social
contribution paid by the employer and payment of tax
Su Mo Tu We Th Fr Sa resulting from the monthly declaration

20 Th.
VAT

- 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 the EC Sales list for the calendar month
- Submission of EC Sales list for taxable entities which have the
obligation to submit the EC Sales list for the calendar quarter

Income Tax

- Monthly advance payment of corporate income tax resulting from the tax returns
of previous years
- Quarterly advance payment of corporate income tax resulting from the tax returns
of previous years
- Quarterly advance payment of innovation contribution resulting from the tax returns
of previous years
Motor vehicle tax

- Submission of quarterly tax return on company car tax and payment of the tax
resulting from the quarterly return
 2017 12 Fr.
Income Tax

May
- Submission of tax return on personal income tax and social
contribution paid by the employer and payment of tax
resulting from the monthly declaration
Su Mo Tu We Th Fr Sa

22 Mo.
VAT

- Submission of VAT tax return and payment of VAT for the previous
calendar month for tax payers with a monthly tax obligation
- Submission of EC Sales list for taxable entities which have the
obligation to submit the EC Sales list for the calendar month
Income Tax

- Monthly advance payment of corporate income tax resulting from the tax returns
of previous years

31
We.
Income Tax

- ASubmission of tax return on corporate income tax and payment of tax resulting
from the tax return for 2016
- Submission of tax return on innovation contribution and payment of tax resulting
from the tax return for 2016
- Submission of tax return on local business tax and payment of tax resulting from the
tax return for 2016
 2017 12 Income Tax

June Mo. - Submission of tax return on personal income tax and social
contribution paid by the employer and payment of tax
Su Mo Tu We Th Fr Sa resulting from the monthly declaration

20 Tu.
VAT

- Submission of VAT tax return and payment of VAT for the previous
calendar month for tax payers with a monthly tax obligation
- Submission of EC Sales list for taxable entities which have the
obligation to submit the EC Sales list for the calendar month

Income Tax
- Monthly advance payment of corporate income tax resulting from the tax returns
of previous years
 2017 12 Income Tax

We. - Submission of tax return on personal income tax and social

July contribution paid by the employer and payment of tax
resulting from the monthly declaration

20
Su Mo Tu We Th Fr Sa
VAT

Th. - 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 the EC Sales list for the calendar month
- Submission of EC Sales list for taxable entities which have the
obligation to submit the EC Sales list for the calendar quarter

Income Tax

- Monthly advance payment of corporate income tax resulting from the tax returns
of previous years
- Quarterly advance payment of corporate income tax resulting from the tax returns of
previous years
- Quarterly advance payment of innovation contribution resulting from the tax returns of
previous years

Motor vehicle tax

- Submission of quarterly tax return on company car tax and payment of the tax
resulting from the quarterly return
 2017 14 Income Tax

August Mo. - Submission of tax return on personal income tax and social
contribution paid by the employer and payment of tax
Su Mo Tu We Th Fr Sa resulting from the monthly declaration

21 MO.
VAT

- Submission of VAT tax return and payment of VAT for the previous
calendar month for tax payers with a monthly tax obligation
- Submission of EC Sales list for taxable entities which have the
obligation to submit the EC Sales list for the calendar month

Income Tax

- Monthly advance payment of corporate income tax resulting from the tax returns
of previous years
 2017
September
12 Tu.
Income Tax

- Submission of tax return on personal income tax and social

contribution paid by the employer and payment of tax
resulting from the monthly declaration

15
Su Mo Tu We Th Fr Sa
Income Tax

Fr. - Advance payment of local business tax resulting from the tax returns
of previous years
Motor vehicle tax

- Payment of half year motor vehicle tax determined by the local government

20 We.
VAT

- Submission of VAT tax return and payment of VAT for the previous calendar
month for tax payers with a monthly tax obligation
- Submission of EC Sales list for taxable entities which have the obligation to submit
the EC Sales list for the calendar month

Income Tax

- Monthly advance payment of corporate income tax resulting from the tax returns of previous years
 2017
October
12Th.
Income Tax

- Submission of tax return on personal income tax and social

contribution paid by the employer and payment of tax
Su Mo Tu We Th Fr Sa resulting from the monthly declaration

20 Fr.
VAT

- 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 the EC Sales list for the calendar month
- Submission of EC Sales list for taxable entities which have the
obligation to submit the EC Sales list for the calendar quarter
Income Tax

- Monthly advance payment of corporate income tax resulting from the tax returns of previous years
- Quarterly advance payment of corporate income tax resulting from the tax returns of previous years
- Quarterly advance payment of innovation contribution resulting from the tax returns of previous years

Motor vehicle tax

- Submission of quarterly tax return on company car tax and payment of the tax resulting from
the quarterly return
 2017 13 Mo.
Income Tax

November - Submission of tax return on personal income tax and social

contribution paid by the employer and payment of tax
Su Mo Tu We Th Fr Sa resulting from the monthly declaration

20 Mo.
VAT

- Submission of VAT tax return and payment of VAT for the previous
calendar month for tax payers with a monthly tax obligation
- Submission of EC Sales list for taxable entities which have the
obligation to submit the EC Sales list for the calendar month

Income Tax

- Monthly advance payment of corporate income tax resulting from the tax returns
of previous years
 2017 12 Tu.
Income Tax

- Submission of tax return on personal income tax and social

December contribution paid by the employer and payment of tax
resulting from the monthly declaration
Su Mo Tu We Th Fr Sa

20 We.
VAT

- Submission of VAT tax return and payment of VAT for the previous
calendar month for tax payers with a monthly tax obligation
- Submission of EC Sales list for taxable entities which have the obligation
to submit the EC Sales list for the calendar month

Income Tax

- Monthly advance payment of corporate income tax resulting from the tax returns
of previous years
About Accace

With more than 330 professionals and branches in 7 countries, Accace

counts as one of the leading outsourcing and advisory services
providers 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.

How may we help you?

www.accace.com | accace@accace.com

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