Main statements and payments due in May 2018

May 03 – Social Security and Health Insurance

• Self-employed persons – submission of Survey of income and expenses for 2017 to SSA and HIC, if the tax payer
  did not engage the Registered Tax Advisor

May 09 – Social Security and Health Insurance

•  Payment of advances on health insurance contributions for the previous calendar month

May 11 – Social Security and Health Insurance

• Self-employed persons – payment of social security and health insurance contribution or additional payment for 2017 (within 8 days from submission of the survey to SSA and HIC)

May 21 – Social Security and Health Insurance

• Payment of advances on social security contributions for the previous calendar month

May 25
– 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

– GDPR

• The entry into force of the General Data Protection Regulation (GDPR)
  

May 31 – Real Estate Tax

• Payment of Real Estate Tax for 2018 (taxpayers with tax liability up to CZK 5,000 inclusive
• Payment of 1st installment of Real Estate Tax for 2018 (taxpayers with tax liability exceeding CZK 5,000,
  with the exception of taxpayers engaged in agricultural production and fish farming)

May 14 – 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

May 22
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

May 31 – Income Tax

• Submission of tax return on corporate income tax and payment 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 2017
• Submission of tax return on local business tax and payment of tax resulting from the tax return for 2017

May 07 – Income Tax (PIT, CIT)

• Payment of witholding tax on dividends, interest, royalties and similar payments according to art. 26 CIT

May 10 – VAT, Excise Duty

• – Submission of the Intrastat declaration for the previous calendar month
  *intrastat declarations are submitted when intra-Community transactions are carried out

May 10 – VAT, Excise Duty

• Submission of the Intrastat declaration for the previous calendar month
  *intrastat declarations are submitted when intra-Community transactions are carried out

May 15 – Real Estate

• Payment of real estate tax by a legal entity and organisational units without legal personality, in instalments
  proportionate to the duration of the tax obligation

May 21

– Income Tax (PIT, CIT)

• Payment of monthly PIT/CIT advances for the month following the month in which the income is derived
• Payment of PIT/CIT advances in simplified form equal to 1/12 of due PIT/CIT tax stated in a tax return from the previous tax year

– Real Estate

•  PPE – a lump sum of register income tax, under which revenue is subject to taxation

May 25 
– VAT, Excise Duty

• Submission of VAT 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 a EC Sales list for the calendar month (only in electronic form)
• Submission of excise duty return and payment of excise duty for the previous calendar month

– JPK

• Submission of VAT records in electronical format „JPK”

May 02 – Financial statements

• Submission of the 2017 financial statements by state institutions and not for profit organizations

May 02 – Intrastat

•  Submission of Intrastat returns

May 08 – VAT

• Submission of amendments return regarding the change of the VAT reporting period to be submitted by tax payers which report VAT on a quarterly basis and perform an EU acquisition (form 092)

May 15 – Intrastat

• Submission of Intrastat returns

May 25
– VAT

• Submission of the VAT return (form 300)
• Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES)
• Submission of the special VAT return (form 301)
• Submission of the VAT return due by tax payers whose VAT code has been annulled (form 311)
• Submission of the return regarding the amounts resulting from VAT 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)

May 30 – VAT

• Submission of the informative return regarding the domestic supplies and acquisitions (form 394)

May 31 – Financial statements

• Submission of the 2017 financial statements

May 15 – Income tax

• Payment of withholding tax according to §43 and notification of this fact to the relevant tax office
• Payment of the amount for provision of corporate income tax and personal income tax by the income payers and notification of this fact to the relevant tax office

May 25 – 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 a EC Sales list for the calendar month
• Submission of VAT ledger report for taxable entities which have the obligation to submit a VAT ledger report for the calendar month*

May 31
– Income tax

• Payment of monthly advances for income tax in the amount of 1/12 of tax for the previous tax period – by legal entities and natural persons whose last known tax obligation exceeded the amount of EUR 16.600
• Submission of review about income from employment, about advances paid on this income and about tax bonus for the previous calendar

 – Motor vehicle tax

• Payment of monthly advances on motor vehicle tax, in the amount of 1/12 of estimated tax – by the tax payer whose estimated tax paid to one tax authority exceeds the amount of EUR 8.300,00

*Note: VAT ledger report has to be submitted to tax authority on the same day as VAT return for the same period if VAT return is submitted before deadline

May 10
– VAT

• Quarterly VAT payers – VAT return submission

– CIT

• Quarterly CIT payers – CIT return submission

– PIT

• PIT return submission for the previous quarter

May  18
– VAT

• Quarterly VAT payers – payment of VAT liability for previous calendar quarter

– CIT

• Quarterly CIT payers – payment of CIT liability for previous calendar quarter

– Unified Social Tax

• Monthly submission of United Social Tax

May  21 – VAT

• Monthly VAT payers – VAT return submission

May 30

– VAT

• Monthly VAT payers – payment of VAT liability for previous calendar month

– Land Tax

• Payment for the previous calendar month