TAX CALENDAR CZECH REPUBLIC
2017 January Su
Mo
Tu
We
Th
Fr
09 Mo.
20
Sa
Fr.
25
Social Security and Health Insurance - Payment of advances on health insurance contributions for the previous calendar month
Social Security and Health Insurance - Payment of advances on social security contributions for the previous calendar month
VAT
We. - Monthly VAT payers – VAT return submission and payment of VAT liability for previous calendar month - Quarterly VAT payers – VAT return submission and payment of VAT liability for previous calendar quarter - Submission of EC Sales List – monthly VAT payers and quarterly VAT payers selling goods to other EU member states - Submission of EC Sales List – quarterly VAT payers providing services to other EU member states - Submission of VAT Control Statement – legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers - Submission of VAT Control Statement – natural persons who are quarterly VAT payers
31 Tu.
Real Estate Tax - Submission of Real Estate Tax Return for 2017
Road Tax - Submission of Road Tax Return and payment of the road tax for 2016
2017 February Su
Mo
Tu
We
Th
Fr
Sa
08 We.
20 Mo.
27 Mo.
Social Security and Health Insurance - Payment of advances on health insurance contributions for the previous calendar month
Social Security and Health Insurance - Payment of advances on social security contributions for the previous calendar month
VAT
- Monthly VAT payers – VAT return submission and payment of VAT liability for previous calendar month - Submission of EC Sales List – monthly VAT payers and quarterly VAT payers selling goods to other EU member states - Submission of VAT Control Statement – legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers
2017 March Su
Mo
Tu
We
Th
Fr
Sa
08 We.
20 Mo.
27 Mo.
Social Security and Health Insurance - Payment of advances on health insurance contributions for the previous calendar month
Social Security and Health Insurance - Payment of advances on social security contributions for the previous calendar month
VAT
- Monthly VAT payers – VAT return submission and payment of VAT liability for previous calendar month - Submission of EC Sales List – monthly VAT payers and quarterly VAT payers selling goods to other EU member states - Submission of VAT Control Statement – legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers
2017 April Su
Mo
Tu
We
Th
Fr
03
Income Tax
Mo. - Submission of 2016 Income Tax Return and payment of tax liability (taxpayers who are not liable to statutory audit or who did not engage Registered Tax Advisor)
Sa
10 Mo.
18
Social Security and Health Insurance - Payment of advances on health insurance contributions for the previous calendar month
Road Tax
Tu. - Payment of quarterly road tax advances (resp. in December for October and November, the additional payment for December 2017 is payable by the end of January 2018)
20 Th.
25 Tu.
Social Security and Health Insurance - Payment of advances on social security contributions for the previous calendar month
VAT
- Monthly VAT payers – VAT return submission and payment of VAT liability for previous calendar month - Quarterly VAT payers – VAT return submission and payment of VAT liability for previous calendar quarter - Submission of EC Sales List – monthly VAT payers and quarterly VAT payers selling goods to other EU member states - Submission of EC Sales List – quarterly VAT payers providing services to other EU member states - Submission of VAT Control Statement – legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers - Submission of VAT Control Statement – natural persons who are quarterly VAT payers
2017 May Su
Mo
Tu
We
Th
Fr
02
Social Security and Health Insurance
Tu. - Self-employed persons – submission of Survey of income and expenses for 2016 to SSA and HIC, if the tax payer did not engage the Registered Tax Advisor - Submission of Power of Attorney to SSA and HIC, if Registered Tax Advisor is engaged for preparation and filing of the tax return
Sa
09 Tu.
10
Social Security and Health Insurance - Payment of advances on health insurance contributions for the previous calendar month
Social Security and Health Insurance
We. - Self-employed persons – payment of social security and health insurance contribution or additional payment for 2016 (within 8 days from submission of the survey to SSA and HIC)
22
Mo.
25
Social Security and Health Insurance - Payment of advances on social security contributions for the previous calendar month
VAT
Th. - Monthly VAT payers – VAT return submission and payment of VAT liability měsíční plátce DPH - Submission of EC Sales List – monthly VAT payers and quarterly VAT payers selling goods to other EU member states - Submission of VAT Control Statement – legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers
31 We.
Real Estate Tax - Payment of Real Estate Tax for 2017 (taxpayers with tax liability up to CZK 5,000 inclusive)
- Payment of 1st installment of Real Estate Tax for 2017 (taxpayers with tax liability exceeding CZK 5,000, with the exception of taxpayers engaged in agricultural production and fish farming)
2017 June Su
Mo
Tu
We
Th
Fr
08 Th.
Social Security and Health Insurance - Payment of advances on health insurance contributions for the previous calendar month
Sa
20 Tu.
26 Mo.
Social Security and Health Insurance - Payment of advances on social security contributions for the previous calendar month
VAT - Monthly VAT payers – VAT return submission and payment of VAT liability
for previous calendar month - Submission of EC Sales List – monthly VAT payers and quarterly VAT payers selling goods to other EU member states - Submission of VAT Control Statement – legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers
2017 July Su
Mo
Tu
We
Th
Fr
03
Income Tax
Mo. - Submission of 2016 Income Tax Return and payment of tax liability (taxpayers who are liable to statutory audit or who engaged Registered Tax Advisor)
10
Sa
Mo.
17 Mo.
Social Security and Health Insurance - Payment of advances on health insurance contributions for the previous calendar month
Road Tax - Payment of quarterly road tax advances (resp. in December for October
and November, the additional payment for December 2017 is payable by the end of January 2018)
20 25 Tu.
31 Mo.
Th.
Social Security and Health Insurance - Payment of advances on social security contributions for the previous calendar month
VAT - Monthly VAT payers – VAT return submission and payment of VAT liability for
previous calendar month - Quarterly VAT payers – VAT return submission and payment of VAT liability for previous calendar quarter - Submission of EC Sales List – monthly VAT payers and quarterly VAT payers selling goods to other EU member states - Submission of EC Sales List – quarterly VAT payers providing services to other EU member states - Submission of VAT Control Statement – legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers - Submission of VAT Control Statement – natural persons who are quarterly VAT payers Social Security and Health Insurance - Self-employed persons– submission of Survey of Income and Expenses for 2016 to SSA and HIC,
if Registered Tax Advisor is engaged
2017 August Su
Mo
Tu
We
Th
Fr
08 Tu
Sa
21 Mo.
25
Social Security and Health Insurance - Payment of advances on health insurance contributions for the previous calendar month
Social Security and Health Insurance - Payment of advances on social security contributions for the previous calendar month
VAT
Fr. - Monthly VAT payers – VAT return submission and payment of VAT liability for previous calendar month - Submission of EC Sales List – monthly VAT payers and quarterly VAT payers selling goods to other EU member states - Submission of VAT Control Statement – legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers
31
Real Estate Tax
Th. - Payment of 1st installment of Real Estate Tax for 2017 (taxpayers with tax liability exceeding CZK 5,000 – taxpayers engaged in agricultural production and fish farming)
2017 September Su
Mo
Tu
We
Th
Fr
Sa
08
Fr.
20 We.
25 Mo.
Social Security and Health Insurance - Payment of advances on health insurance contributions for the previous calendar month
Social Security and Health Insurance - Payment of advances on social security contributions for the previous calendar month
VAT - Monthly VAT payers – VAT return submission and payment of VAT liability
for previous calendar month - Submission of EC Sales List – monthly VAT payers and quarterly VAT payers selling goods to other EU member states - Submission of VAT Control Statement – legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers
2017 October Su
Mo
Tu
We
Th
Fr
02 Mo.
Sa
09 Mo.
16 Mo.
20
Fr.
25
VAT - Submission of Application for VAT refund from/to another EU member state in accordance with § 82 and § 82a of the VAT Act
Social Security and Health Insurance - Payment of advances on health insurance contributions for the previous calendar month
Road Tax Payment of quarterly road tax advances (resp. in December for October and November, the additional payment for December 2017 is payable by the end of January 2018
Social Security and Health Insurance - Payment of advances on social security contributions for the previous calendar month
VAT
We. - Monthly VAT payers – VAT return submission and payment of VAT liability for previous calendar month - Quarterly VAT payers – VAT return submission and payment of VAT liability for previous calendar quarter - Submission of EC Sales List – monthly VAT payers and quarterly VAT payers selling goods to other EU member states - Submission of EC Sales List – quarterly VAT payers providing services to other EU member states - Submission of VAT Control Statement – legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers - Submission of VAT Control Statement – natural persons who are quarterly VAT payers
2017 November Su
Mo
Tu
We
Th
Fr
08 We.
20
Sa
Mo.
27 Mo.
Social Security and Health Insurance - Payment of advances on health insurance contributions for the previous calendar month
Social Security and Health Insurance - Payment of advances on social security contributions for the previous calendar month
VAT - Monthly VAT payers – VAT return submission and payment of VAT liability
for previous calendar month - Submission of EC Sales List – monthly VAT payers and quarterly VAT payers selling goods to other EU member states - Submission of VAT Control Statement – legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers
30 Th.
Real Estate Tax - Payment of 2nd installment of Real Estate Tax for 201 7 (taxpayers with tax liability exceeding CZK 5,000)
2017 December Su
Mo
Tu
We
Th
Fr
08
Fr.
15
Sa
Fr.
Social Security and Health Insurance - Payment of advances on health insurance contributions for the previous calendar month
Road Tax - Payment of quarterly road tax advances (resp. in December for
October and November, the additional payment for December 2017 is payable by the end of January 2018)
20 We.
27 We.
Social Security and Health Insurance - Payment of advances on social security contributions for the previous calendar month
VAT - Monthly VAT payers – VAT return submission and payment of VAT liability
for previous calendar month - Submission of EC Sales List – monthly VAT payers and quarterly VAT payers selling goods to other EU member states - Submission of VAT Control Statement – legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers
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.
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