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Our Czech experts prepared a calendar of tax and other statutory obligations in the Czech Republic, full of crucial deadlines in 2024. If you are involved in local businesses, we highly recommend you to aim your attention to the obligations to avoid the threat of penalties.
If you are interested in a more elaborated overview on taxation in the respective country, take a look at our latest tax guideline for the Czech Republic.
January 2
Country by country reporting
Submission of a CbCR Report for the reporting period 2022 (if the multinational enterprise became obliged for the immediately preceding reporting period calendar year 2021)
Submission of a CbCR Notification if the first reporting period of the multinational group or taxpayer is calendar year 2023
January 8
Social security and Health insurance
Payment of advances on health insurance contributions for the previous calendar month
January 10
Income tax
January 17
Intrastat
Deadlines for submitting reports in electronic form
January 22
Income tax
Flat tax advance payments
Payment of monthly advances on personal income tax from dependent activity – employer
Social security and Health insurance
Calculation of social security and health insurance contributions and submission of reports on payment and amount of contributions – employer
January 25
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
January 31
VAT
Submission of OSS VAT return and due date for 4th quarter of 2023 within Non-Union and Union scheme
Income tax
Payment of special withholding tax – employer
Notification of income derived abroad that is exempt or not taxed in the Czech Republic (if the taxpayer becomes liable)
Real Estate tax
Submission of Real Estate Tax Return for 2024
Road tax
Submission of Road Tax Return and payment of the road tax for 2023
Social security and Health insurance
Payment of advances on social security contributions for the relevant calendar month
February 8
Social security and Health insurance
Payment of advances on health insurance contributions for the previous calendar month
February 15
Income tax
Submission and signature of the employee’s request for annual tax reconciliation performed by the employer
Mandatory share of PWD
Notification of fulfillment – mandatory share of PWD / complementary fulfillment for 2022
February 16
Intrastat
Deadlines for submitting reports in electronic form
February 20
Income tax
Flat tax advance payments
Payment of monthly advances on personal income tax from dependent activity – employer
Social security and Health insurance
Calculation of social security and health insurance contributions and submission of reports on payment and amount of contributions – employer
February 26
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
February 29
Income tax
Payment of special withholding tax – employer
Social security and Health insurance
Payment of advances on social security contributions for the relevant calendar month
March 8
Social security and Health insurance
Payment of advances on health insurance contributions for the previous calendar month
March 18
Intrastat
Deadlines for submitting reports in electronic form
March 20
Income tax
Flat tax advance payments
Submission of reconciliation statement of tax on income from dependent activity – employer (in electronic form)
Payment of monthly advances on personal income tax from dependent activity – employer
Social security and Health insurance
Calculation of social security and health insurance contributions and submission of reports on payment and amount of contributions – employer
March 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
March 31
Corporate responsibilities
April 2
Income tax
Submission of reconciliation statement of special withholding tax – employer
Payment of special withholding tax – employer
Submission of 2023 personal income tax return and payment of tax liability in paper form (taxpayers who are not liable to statutory audit or who did not engage a registered tax advisor)
Submission of the notification of tax-exempt income exceeding CZK 5 million, in case of filing a personal income tax return in paper form or when the taxpayer is not obliged to file a personal income tax return
Social security and Health insurance
Payment of advances on social security contributions for the relevant calendar month
April 8
Social security and Health insurance
Payment of advances on health insurance contributions for the previous calendar month
April 17
Intrastat
Deadlines for submitting reports in electronic form
April 22
Income tax
Flat tax advance payments
Payment of monthly advances on personal income tax from dependent activity – employer
Social security and Health insurance
Calculation of social security and health insurance contributions and submission of reports on payment and amount of contributions – employer
April 25
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
April 30
VAT
Submission of OSS VAT return and due date for 1st quarter of 2024 within Non-Union and Union scheme
Income tax
Payment of special withholding tax – employer
Social security and Health insurance
Payment of advances on social security contributions for the relevant calendar month
Annual personal records for pension insurance for 2023 – employer
May 2
Income tax
Submission of 2023 personal income tax return and payment of tax liability, if the taxpayer submits the return electronically (and if the return is not filed within 3 months after the end of the tax period)
Submission of the notification of tax-exempt income exceeding CZK 5 million, in case of filing a personal income tax return in electronic form
Social security and Health insurance
Self-employed persons – submission of Overview of income and expenses for 2023 to the CSSA and the HIC, if the taxpayer did not engage a registered tax advisor
Submission of Power of Attorney to the HIC, if a registered tax advisor is engaged for preparation and filing of the tax return
May 9
Social security and Health insurance
Payment of advances on health insurance contributions for the previous calendar month
May 10
Social security and Health insurance
Self-employed persons – payment of social security and health insurance contribution or additional payment for 2023 (within 8 days from submission of the Overview to the CSSA and the HIC)
May 20
Intrastat
Deadlines for submitting reports in electronic form
Income tax
Flat tax advance payments
Payment of monthly advances on personal income tax from dependent activity – employer
Social security and Health insurance
Calculation of social security and health insurance contributions and submission of reports on payment and amount of contributions – employer
May 27
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
May 31
Income tax
Payment of special withholding tax – employer
Real estate tax
Payment of Real Estate Tax for 2024 (all taxpayers with tax liability up to CZK 5,000 inclusive)
Payment of 1st installment of Real Estate Tax for 2024 (taxpayers with tax liability exceeding CZK 5,000, with the exception of taxpayers engaged in agricultural production and fish farming)
Social security and Health insurance
Payment of advances on social security contributions for the relevant calendar month
Corporate responsibilities
Publishing the invitation to the General Meeting of joint-stock company for the purpose of discussing and approving the regular financial statements on the company’s website
Publishing the financial statements (or annual report) of joint-stock company on the company’s website
Preparation of a Board Members’ report on the business activities of joint-stock company and on the state of its assets (in the event that the company does not prepare the annual report) and its publishing on the company’s website
June 3
Social security and Health insurance
Self-employed persons – submission of Overview of income and expenses for 2023 to the CSSA and the HIC, if the tax return was submitted electronically after 2 April 2024
June 10
Social security and Health insurance
Payment of advances on health insurance contributions for the previous calendar month
June 11
Social security and Health insurance
Self-employed persons – payment of social security and health insurance contribution or additional payment for 2023 (within 8 days from submission of the Overview to the CSSA and the HIC)
June 18
Intrastat
Deadlines for submitting reports in electronic form
June 20
Income tax
Flat tax advance payments
Payment of monthly advances on personal income tax from dependent activity – employer
Social security and Health insurance
Calculation of social security and health insurance contributions and submission of reports on payment and amount of contributions – employer
June 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
June 30
Corporate responsibilities
Conduct of the General Meeting for the purpose of discussing and approving the regular financial statements
The Supervisory Board (if appointed) reports on its activities to the General Meeting.
July 1
Income tax
Payment of special withholding tax – employer
Submission of 2023 personal income tax return and payment of tax liability (taxpayers who are liable to statutory audit or who engaged a registered tax advisor)
Submission of the notification of tax-exempt income exceeding CZK 5 million, in case of filing a personal income tax return by a tax advisor
Social security and Health insurance
Payment of advances on social security contributions for the relevant calendar month
July 8
Social security and Health insurance
Payment of advances on health insurance contributions for the previous calendar month
July 17
Intrastat
Deadlines for submitting reports in electronic form
July 22
Income tax
Flat tax advance payments
Payment of monthly advances on personal income tax from dependent activity – employer
Social security and Health insurance
Calculation of social security and health insurance contributions and submission of reports on payment and amount of contributions – employer
July 25
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
July 31
VAT
Submission of OSS VAT return and due date for 2nd quarter of 2024 within Non-Union and Union scheme
Income tax
Payment of special withholding tax – employer
Social security and Health insurance
Payment of advances on social security contributions for the relevant calendar month
August 1
Social security and Health insurance
Submission of Power of Attorney to the CSSA, if a registered tax advisor is engaged for preparation and filing of the tax return
Self-employed persons – submission of Overview of Income and Expenses for 2023 to the CSSA and the HIC, if a registered tax advisor is engaged
August 8
Social security and Health insurance
Payment of advances on health insurance contributions for the previous calendar month
August 9
Social security and Health insurance
Self-employed persons – payment of social security contribution or additional payment for 2023 (within 8 days from submission of the Overview to the CSSA and the HIC)
August 16
Intrastat
Deadlines for submitting reports in electronic form
August 20
Income tax
Flat tax advance payments
Payment of monthly advances on personal income tax from dependent activity – employer
Social security and Health insurance
Calculation of social security and health insurance contributions and submission of reports on payment and amount of contributions – employer
August 26
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 2
Income tax
Payment of special withholding tax – employer
Real Estate tax
Payment of 1st installment of Real Estate Tax for 2024 (taxpayers with tax liability exceeding CZK 5,000 – taxpayers engaged in agricultural production and fish farming)
Social security and Health insurance
Payment of advances on social security contributions for the relevant calendar month
September 9
Social security and Health insurance
Payment of advances on health insurance contributions for the previous calendar month
September 17
Intrastat
Deadlines for submitting reports in electronic form
September 20
Income tax
Flat tax advance payments
Payment of monthly advances on personal income tax from dependent activity – employer
Social security and Health insurance
Calculation of social security and health insurance contributions and submission of reports on payment and amount of contributions – employer
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
VAT
Submission of Application for VAT refund from/to another EU member state in accordance with § 82 and § 82a of the VAT Act
Income tax
Payment of special withholding tax – employer
Social security and Health insurance
Payment of advances on social security contributions for the relevant calendar month
October 8
Social security and Health insurance
Payment of advances on health insurance contributions for the previous calendar month
October 16
Intrastat
Deadlines for submitting reports in electronic form
October 21
Income tax
Flat tax advance payments
Payment of monthly advances on personal income tax from dependent activity – employer
Social security and Health insurance
Calculation of social security and health insurance contributions and submission of reports on payment and amount of contributions – employer
October 25
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
October 31
VAT
Application for VAT Group registration, cancellation or change of the registration
Submission of OSS VAT return and due date for 3rd quarter of 2024 within Non-Union and Union scheme
Income tax
Payment of special withholding tax – employer
Social security and Health insurance
Payment of advances on social security contributions for the relevant calendar month
November 8
Social security and Health insurance
Payment of advances on health insurance contributions for the previous calendar month
November 18
Intrastat
Deadlines for submitting reports in electronic form
November 20
Income tax
Flat tax advance payments
Payment of monthly advances on personal income tax from dependent activity – employer
Social security and Health insurance
Calculation of social security and health insurance contributions and submission of reports on payment and amount of contributions – employer
November 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
December 2
Income tax
Payment of special withholding tax – employer
Real Estate tax
Payment of 2nd installment of Real Estate Tax for 2024 (all taxpayers with tax liability exceeding CZK 5,000)
Social security and Health insurance
Payment of advances on social security contributions for the relevant calendar month
December 9
Social security and Health insurance
Payment of advances on health insurance contributions for the previous calendar month
December 17
Intrastat
Deadlines for submitting reports in electronic form
December 20
Income tax
Flat tax advance payments
Payment of monthly advances on personal income tax from dependent activity – employer
Social security and Health insurance
Calculation of social security and health insurance contributions and submission of reports on payment and amount of contributions – employer
December 27
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
December 31
VAT
VAT refund from the United Kingdom for the period from 1 July 2023 to 30 June 2024
Corporate responsibilities
General Meeting deciding on the distribution of profits.
Publishing the financial statements (or annual report) in the Collection of Deeds
Filling of other documents in the Collection of Deeds
January 2, 2025
Income tax
Payment of special withholding tax – employer
Social security and Health insurance
Payment of advances on social security contributions for the relevant calendar month
About Accace
Accace is a proactive consultancy and outsourcing partner who bridges the gap between needs and solutions. Combining smart and streamlined technology with a holistic approach, we provide an all-round care to clients and consider their matters as our own. With over 800 experts and more than 2,000 customers, we have vast experience with facilitating the smooth operation and growth of small to large-scale, global businesses.
About Accace Circle
Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience and erase the borders of service delivery. Covering over 50 jurisdictions with nearly 2,500 professionals, we support more than 15,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 200,000 pay slips globally.
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