Main statements and payments due in September 2019

September 02

– Social Security and Health Insurance

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

– Real Estate Tax

• Payment of 1st installment of Real Estate Tax for 2019 (taxpayers with tax liability exceeding CZK 5,000 – taxpayers engaged in agricultural production and fish farming)

September 09 – Social Security and Health Insurance

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

September 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

September 30 – Social Security and Health Insurance

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

September 12 – 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

September 16

– Income Tax

• 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

September 20

– 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

September 06 – 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)

September 15 – Intrastat

• Submission of Intrastat returns

September 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 return regarding the amounts resulting from VAT adjustments (form 307)
• Submission of the VAT return due by tax payers whose VAT code has been annulled (form 311)

– 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)

September 30 – VAT

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

September 02

– 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 month

– 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 8.300,0

September 16

– 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

– Intrastat

• Submission of report for the arrival/dispatch of goods within EU (intrastat report) for the previous month to the customs authorities

September 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

September 30 

– 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
• Payment of quarterly advances for income tax in the amount of 1/4 of tax – by legal entities and natural persons whose amount of tax for the previous tax period exceeded EUR 2.500 and was less than EUR 16.600
• Submission of review about income from employment, about advances paid on this income and about tax bonus for the previous calendar month

– 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
• Payment of quarterly advances on motor vehicle tax in the amount of 1/4 of estimated tax – by tax payer whose estimated tax paid to one tax authority exceeds EUR 700 and is less than EUR 8.300,00