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 – 4th quarter of 2019

 

Thursday
10 October
excise duty tax payment for August (excluding excise duty on spirits)
Tuesday
15 October
road tax tax advance for 3rd quarter of the year
Sunday
20 October
value added tax tax return and tax payment for MOSS
Monday
21 October
income tax monthly tax payment of total tax deducted on personal income tax from dependent activities
Thursday
25 October
gambling tax tax return and tax payment for 3rd quarter of the year
value added tax tax return and tax payment for 3rd quarter and for September
summary report for for 3rd quarter and for September
control statement for 3rd quarter and for September
energy tax tax return and payment for tax on gas, solid fuels and electricity for September
excise duty tax payment for August (excise duty on spirits only)
tax return for September
tax return for claiming a refund of excise duty on heating oils and other (technical) petrols for September (if a claim arose)
Wednesday
30 October
energy tax submission of a notification of compliance with the obligation to ensure the minimum amount of biofuels and the maturity of the related security
Thursday
31 October
value added tax last day of the deadline for submission of application for registration of the group which wants to be registered since 1st of January of the following year, or for submission of the change or abolition of the registration of the group
income tax tax payment collected by tax withholding as per special rate of tax for September
Friday
11 November
excise duty tax payment for September (excluding excise duty on spirits)
Sunday
20 November
income tax monthly tax payment of total tax deducted on personal income tax from dependent activities
Friday
25 November
value added tax tax return and tax payment for October
summary report for October
control statement for October
energy tax tax return and payment for tax on gas, solid fuels and electricity for October
excise duty tax payment for September (excise duty on spirits only)
tax return for claiming a refund of excise duty on heating oils and other (technical) petrols for October (if a claim arose)
tax return for October
Moday
2 December
real estate tax tax payment of 2nd tax installment (all taxpayers 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 October
Tuesday
10 December
excise duty tax payment for October (excluding excise duty on spirits)
Monday
16 December
road tax tax advance for October and November, event. maturity of at least 70% of annual tax liability – if the taxpayer is the freight transport operator whose tax rate is reduced  according to § 6 paragraph 10 of the Road Tax Act
income tax quarterly or semi-annual tax advance
Friday
20 December
income tax monthly tax payment of total tax deducted on personal income tax from dependent activities
ThursdayFriday27 December value added tax tax return and tax payment for November
summary report for November
control statement for November
energy tax tax return and payment for tax on gas, solid fuels and electricity for November
excise duty tax payment for October (excise duty on spirits only)
tax return for November
tax return for claiming a refund of excise duty on heating oils and other (technical) petrols for November (if a claim arose)
Tuesday
31 December
income tax tax payment collected by tax withholding as per special rate of tax for November

Michal Daňsa
Partner
Pilsen

Tel: +420 377 360 116

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Jiří Jandečka
Partner
Domažlice

Tel: +420 379 733 511

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