Tax Calendar

Do you have a control over your tax obligations? Do you know all the tax payment deadlines? Do you file all necessary tax returns in time? Although the Czech tax and accounting legislation conforms to European standards, a number of regulations remains unclear and is changing frequently.

This tax calendar will help you with the orientation in tax obligations, deadlines, filing tax returns and maturity dates. In addition – our tax professionals will be happy to assist you with the resolution of your  individual tax, financial and accounting issues.

Download the calendar of your tax duties for the whole year 2019.

 

TAX CALENDAR – 3th quarter of 2019

 

Monday
1 July
income tax tax payment collected by tax withholding as per special rate of tax for May
tax return and tax payment for 2018 taxable period, if taxpayer does have the duty of audit or his tax return is processed and administrated by tax advisor
CRS (GATCA) notice submission of notice according to § 13k of the Act No. 164/2013
FATCA notice submission of notice according to § 13k of the Act No. 164/2013
Wednesday
10 July
excise duty tax payment for May (excluding excise duty on spirits)
Monday
15 July
road tax tax advance for 2nd quarter of the year
Saturday
20 July
value added tax tax return and tax payment for MOSS
Monday
22 July
income tax monthly tax payment of total tax deducted on personal income tax from dependent activities
Thursday
25 July
gambling tax tax return and tax payment for the 2nd quarter of the year 2019
value added tax tax return and tax payment for 2nd quarter of the year and for June
summary report for 2nd quarter of the year and for June
control statement for 2nd quarter of the year and for June
energy tax tax return and payment for tax on gas, solid fuels and electricity for June
excise duty tax payment for May (excise duty on spirits only)
tax return for June
tax return for claiming a refund of excise duty on heating oils and other (technical) petrols for June (if a claim arose)
Tuesday
30 June
excise duty submission of a notification of compliance with the obligation to ensure the minimum amount of biofuels and the maturity of the related security
Wednesday
31 June
income tax tax payment collected by tax withholding as per special rate of tax for June
Friday
9 August
excise duty tax payment for June (excluding excise duty on spirits)
Tuesday
20 August
income tax monthly tax payment of total tax deducted on personal income tax from dependent activities
Monday
26 August
value added tax tax return and tax payment for July
summary report for July
control statement for July
energy tax tax return and payment for tax on gas, solid fuels and electricity for July
excise duty tax return for July
tax payment for June (excise duty on spirits only)
tax return for claiming a refund of excise duty on heating oils and other (technical) petrols for July (if a claim arose)
Monday
2 September
real estate tax tax payment of 1st tax installment (taxpayers engaged in farming and fish farming with tax liability over the limit of 5. 000 CZK)
income tax tax payment collected by tax withholding as per special rate of tax for July
Monday
9 September
excise duty tax payment for July (excluding excise duty on spirits)
Monday
16 September
income tax quarterly tax advance
Friday
20 September
income tax monthly tax payment of total tax deducted on personal income tax from dependent activities
Tuesday
24 September
income tax monthly tax payment of total tax deducted on personal income tax from dependent activities
Wednesday
25 September
value added tax tax return and tax payment for August
summary report for August
control statement for August
energy tax tax return and payment for tax on gas, solid fuels and electricity for August
excise duty tax return for August
tax return for claiming a refund of excise duty on heating oils and other (technical) petrols for August (if a claim arose)
Monday
30 September
income tax tax payment collected by tax withholding as per special rate of tax for August
value added tax submission of application for the refund of VAT from EU in accordance with § 82 of the VAT Act

 

Michal Daňsa
Partner
Pilsen

Tel: +420 377 360 116

LinkedIn

Jiří Jandečka
Partner
Domažlice

Tel: +420 379 733 511

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