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

Social security and Health insurance

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

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

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

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

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

Social security and Health insurance

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

Income tax

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

Intrastat

• Deadlines for submitting reports in electronic form

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

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

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

Income tax

• Submission of reconciliation statement of special withholding tax – employer

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

Social security and Health insurance

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

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

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

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

Social security and Health insurance

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

Income tax

• Payment of special withholding tax – employer

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

Social security and Health insurance

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

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)

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

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

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

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

Social security and Health insurance

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

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)

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

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

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

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

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

Social security and Health insurance

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

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

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

VAT

• Submission of OSS VAT return and due date for 2nd quarter of 2023 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
• 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

Social security and Health insurance

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

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)

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

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

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

Social security and Health insurance

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

Income tax

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

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

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

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

Social security and Health insurance

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

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

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

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

Social security and Health insurance

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

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

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

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

Social security and Health insurance

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

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

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

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

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