2017 tax calendar | czech republic

TAX CALENDAR CZECH REPUBLIC

25We. - 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

09Mo. - Payment of advances on health insurance contributions for

the previous calendar month

31Tu. - Submission of Real Estate Tax Return for 2017

- Submission of Road Tax Return and payment of the road tax for 2016

2017 January

Su Mo Tu We Th Fr Sa

Social Security and Health Insurance

VAT

Real Estate Tax

Road Tax

20Fr. - Payment of advances on social security contributions for the

previous calendar month


20Mo. - Payment of advances on social security contributions for the


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

08We.

- Monthly VAT payers – VAT return submission and payment of VAT liability for previous calendar month

27Mo.

2017February

- 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 EC Sales List – monthly VAT payers and quarterly VAT payers selling goods to other EU member states




VAT

2017March

Su Mo Tu We Th Fr Sa 20Mo. - Payment of advances on social security contributions for the


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

08We.

- Monthly VAT payers – VAT return submission and payment of VAT liability for previous calendar month

27Mo.

- 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 EC Sales List – monthly VAT payers and quarterly VAT payers selling goods to other EU member states



VAT

18Tu. - Payment of quarterly road tax advances (resp. in December for October

and November, the additional payment for December 2017 is payable by the end of January 2018)

03Mo. - Submission of 2016 Income Tax Return and payment

of tax liability (taxpayers who are not liable to statutory audit or who did not engage Registered Tax Advisor)

2017 April


Road Tax

Income Tax

20Th. - Payment of advances on social security contributions for the previous calendar month


10Mo. - Payment of advances on health insurance contributions for the



25Tu. - 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

2017May


10We. - Self-employed persons – payment of social security and health insurance

contribution or additional payment for 2016 (within 8 days from submission of the survey to SSA and HIC)

02Tu. - Self-employed persons – submission of Survey of income

and expenses for 2016 to SSA and HIC, if the tax payer did not engage the Registered Tax Advisor- Submission of Power of Attorney to SSA and HIC, if Registered Tax Advisor is engaged for preparation and filing of the tax return



22Mo. - Payment of advances on social security contributions for the previous calendar month


09Tu. - Payment of advances on health insurance contributions for the



25Th. - Monthly VAT payers – VAT return submission and payment of VAT liability

měsíční plátce DPH- 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

31We. - Payment of Real Estate Tax for 2017 (taxpayers with tax liability up to CZK 5,000 inclusive)

- Payment of 1st installment of Real Estate Tax for 2017 (taxpayers with tax liability exceeding CZK 5,000, with the exception of taxpayers engaged in agricultural production and fish farming)

Real Estate Tax

20Tu. - Payment of advances on social security contributions for the previous

calendar month

08Th. - Payment of advances on health insurance contributions for


2017June




26Mo. - 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

2017July


17Mo. - Payment of quarterly road tax advances (resp. in December for October

and November, the additional payment for December 2017 is payable by the end of January 2018)

03Mo. - Submission of 2016 Income Tax Return and payment of tax

liability (taxpayers who are liable to statutory audit or who engaged Registered Tax Advisor)

Road Tax

Income Tax

20Th. - Payment of advances on social security contributions for the previous

calendar month





31Mo. - Self-employed persons– submission of Survey of Income and Expenses for 2016 to SSA and HIC,

if Registered Tax Advisor is engaged


25Tu. - 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 VATpayers and natural persons who are monthly VAT payers- Submission of VAT Control Statement – natural persons who are quarterly VAT payers

VAT

21Mo. - Payment of advances on social security contributions for the previous

calendar month

08Tu - Payment of advances on health insurance contributions for


25Fr. - Monthly VAT payers – VAT return submission and payment of VAT liability

2017August

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

31Th. - Payment of 1st installment of Real Estate Tax for 2017 (taxpayers with tax liability

exceeding CZK 5,000 – taxpayers engaged in agricultural production and fish farming)

Real Estate Tax

20We. - Payment of advances on social security contributions for the


08Fr. - Payment of advances on health insurance contributions for


2017September

Su Mo Tu We Th Fr Sa Social Security and Health Insurance



for previous calendar month- Submission of EC Sales List – monthly VAT payers and quarterly VAT payers sellinggoods to other EU member states- Submission of VAT Control Statement – legal persons who are both monthly andquarterly VAT payers and natural persons who are monthly VAT payers

VAT

2017October


16Mo. Payment of quarterly road tax advances (resp. in December for October and

November, the additional payment for December 2017 is payable by the end ofJanuary 2018



Road Tax


20Fr. - Payment of advances on social security contributions for the previous calendar month


02Mo. - Submission of Application for VAT refund from/to another EU

member state in accordance with § 82 and § 82a of the VAT Act

VAT


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 sellinggoods 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

2017 November

Su Mo Tu We Th Fr Sa 20Mo. - Payment of advances on social security contributions for the previous

calendar month

08We. - Payment of advances on health insurance contributions for the




30Th. - Payment of 2nd installment of Real Estate Tax for 201 7 (taxpayers with tax

liability exceeding CZK 5,000)

Real Estate Tax



VAT

2017 December

Su Mo Tu We Th Fr Sa 15Fr. - Payment of quarterly road tax advances (resp. in December for

08Fr. - Payment of advances on health insurance contributions

for the previous calendar month

Road Tax


20We. - Payment of advances on social security contributions for the previous

calendar month




VAT

October and November, the additional payment for December 2017 is payable by the end of January 2018)

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2017 tax calendar | czech republic

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