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Tax and other statutory obligations in the Czech Republic | 2023 Calendar

January 4, 2023
This article is also available in
Czech

Our Czech experts prepared a calendar of tax and other statutory obligations in the Czech Republic, full of crucial deadlines in 2023. 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.

Download the calendar as a PDF, or read more below

January 2023

January 2

Country by country reporting

  • Submission of a CbCR Report for the reporting period 2021 (if the multinational enterprise became obliged for the immediately preceding reporting period calendar year 2020)
  • Submission of a CbCR Report if the first reporting period of the multinational enterprise is 2022 (if the multinational enterprise became obliged for the immediately preceding reporting period 2021)

January 8

Social security and Health insurance

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

January 10

Income tax

  • Notification of entry into the flat tax regime

January 17

Intrastat

  • Deadlines for submitting reports in electronic form

January 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

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 2022 within Non-Union and Union scheme

Income tax

  • Payment of special withholding tax – employer
  • Notification of income paid abroad, if the taxpayer is obliged to file it only once a year (only for tax-exempt or non-taxable income in the Czech Republic exceeding CZK 300,000 per recipient in 2022)

Real Estate tax

  • Submission of Real Estate Tax Return for 2023

Road tax

  • Submission of Road Tax Return and payment of the road tax for 2022

Social security and Health insurance

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

February 2023

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 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

February 28

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 2023

March 9

Social security and Health insurance

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

March 15

Income tax

  • Payment of income tax advances if the last known tax liability is greater than CZK 150,000

March 16

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 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

March 31

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

Corporate responsibilities

  • Report on Relations

April 2023

April 1

Income tax

  • Submission of reconciliation statement of special withholding tax – employer

April 3

Income tax

  • Submission of 2022 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

April 10

Social security and Health insurance

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

April 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

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 2023 within Non-Union and Union scheme

Social security and Health insurance

  • Annual personal records for pension insurance for 2022 – employer

May 2023

May 1

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

May 2

Income tax

  • Submission of 2022 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 2022 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 8

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 2022 (within 8 days from submission of the Overview to the CSSA and the HIC)

May 18

Intrastat

  • Deadlines for submitting reports in electronic form

May 18

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 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

May 31

Income tax

  • Payment of special withholding tax – employer

Real estate tax

  • Payment of Real Estate Tax for 2023 (all taxpayers with tax liability up to CZK 5,000 inclusive)
  • Payment of 1st installment of Real Estate Tax for 2023 (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 2023

June 1

Social security and Health insurance

  • Self-employed persons – submission of Overview of income and expenses for 2022 to the CSSA and the HIC, if the tax return was submitted electronically after 3 April 2023

June 8

Social security and Health insurance

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

June 9

Social security and Health insurance

  • Self-employed persons – payment of social security and health insurance contribution or additional payment for 2022 (within 8 days from submission of the Overview to the CSSA and the HIC)

June 15

Income tax

  • Payment of income tax advances if the last known tax liability is greater than CZK 30,000 and at the same time less than CZK 150,000
  • Payment of income tax advances if the last known tax liability is greater than CZK 150,000

June 16

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 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

June 30

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

July 2023

July 3

Income tax

  • Submission of 2022 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

July 10

Social security and Health insurance

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

July 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

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 2023 within Non-Union and Union scheme

August 2023

August 1

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
  • 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 2022 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 2022 (within 8 days from submission of the Overview to the CSSA and the HIC)

August 16

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 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

August 31

Income tax

  • Payment of special withholding tax – employer

Real Estate tax

  • Payment of 1st installment of Real Estate Tax for 2023 (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 2023

September 8

Social security and Health insurance

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

September 15

Income tax

  • Payment of income tax advances if the last known tax liability is greater than CZK 150,000

September 18

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

October 2023

October 2

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 9

Social security and Health insurance

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

October 17

Intrastat

  • Deadlines for submitting reports in electronic form

October 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

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

Income tax

  • Application for VAT Group registration, cancellation or change of the registration
  • Submission of OSS VAT return and due date for 3rd quarter of 2023 within Non-Union and Union scheme
  • Payment of special withholding tax – employer

Social security and Health insurance

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

November 2023

November 8

Social security and Health insurance

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

November 16

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 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

November 30

Income tax

  • Payment of special withholding tax – employer

Real Estate tax

  • Payment of 2nd installment of Real Estate Tax for 2023 (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 2023

December 8

Social security and Health insurance

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

December 18

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 2022 to 30 June 2023

Corporate responsibilities

  • General Meeting deciding on the distribution of profits
  • The Supervisory Board (if appointed) reports on its activities to the General Meeting.
  • Publishing the financial statements (or annual report) in the Collection of Deeds
  • Filling of other documents in the Collection of Deeds

January 2, 2024

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
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