2019 Tax Calendar | Czech Republic
0 likes7 views
Our experts from the tax department prepared a 2019 Tax Calendar for the Czech Republic in an easy to follow A4 format on 4 pages, full of crucial deadlines. If you are involved in local businesses, we highly recommend you to aim your attention to the tax-related issues to avoid the threat of penalties.
More Related Content
Similar to 2019 Tax Calendar | Czech Republic (16)
Recently uploaded (20)
2019 Tax Calendar | Czech Republic
- 1. Fri 25.1. Mon 25.3. Mon 25.2. Thu 25.4. Tue 25.6. Mon 27.5. Thu 25.7. Wed 25.9. Mon 26.8. Fri 25.10. Fri 27.12. Mon 25.11. Fri 25.1. Thu 25.4. Thu 25.7. Fri 25.10. Fri 25.1. Mon 25.3. Mon 25.2. Thu 25.4. Tue 25.6. Mon 27.5. Thu 25.7. Wed 25.9. Mon 26.8. Fri 25.10. Fri 27.12. Mon 25.11. Fri 25.1. Thu 25.4. Thu 25.7. Fri 25.10. Fri 25.1. Mon 25.3. Mon 25.2. Thu 25.4. Tue 25.6. Mon 27.5. Wed 25.9. Mon 26.8. Fri 25.10. Fri 27.12. Mon 25.11. VAT Jun Jul Sep Oct Nov DecMar MayFebJan AugApr 2019 Tax Calendar | Czech Republic Submission of EC Sales List quarterly VAT payers providing services to other EU member states 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 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 www.accace.com | czechrepublic@accace.com Submission of VAT Control Statement natural persons who are quarterly VAT payers Fri 25.1. Thu 25.4. Fri 25.10. Thu 25.7. Thu 25.7.
- 2. Submission of Application for VAT refund from/to another EU member state in accordance with 則 82 and 則 82a of the VAT Act Submission of 2018 Income Tax Return and payment of tax liability (taxpayers who are not liable to statutory audit or who did not engage Registered Tax Advisor) Submission of 2018 Income Tax Return and payment of tax liability (taxpayers who are liable to statutory audit or who engaged Registered Tax Advisor) Payment of Real Estate Tax for 2019 (all taxpayers with tax liability up to CZK 5,000 inclusive) Submission of Real Estate Tax Return for 2019 Mon 1.4. Mon 1.7. Thu 31.1. Payment of 1st installment of Real Estate Tax for 2019 (taxpayers with tax liability exceeding CZK 5,000, with the exception of taxpayers engaged in agricultural production and fish farming) Fri 31.5. Income 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) Mon 2.9. RealEstateTaxVAT Mon 30.9. Fri 31.5. Jun Jul Sep Oct Nov DecMar MayFebJan AugApr www.accace.com | czechrepublic@accace.com
- 3. Thu 31.1. Mon 15.7. Mon 16.12. Tue 20.3. Real EstateTax Tue 15.10. RoadTaxSocialSecurityandHealth Insurance Mon 2.12. Mon 15.4. Tue 20.2. Mon 21.5. Mon 20.8. Mon 22.10. Tue 20.11. Fri 8.3. Tue 8.1. Fri 8.2. Mon 10.6. Mon 8.4. Thu 9.5. Mon 9.9. Mon 8.7. Thu 8.8. Mon 9.12. Tue 8.10. Fri 8.11. Thu 2.5. Wed 20.6. Jun Jul Sep Oct Nov DecMar MayFebJan AugApr Payment of 2nd installment of Real Estate Tax for 2019 (all taxpayers with tax liability exceeding CZK 5,000) Submission of Road Tax Return and payment of the road tax for 2019 Payment of quarterly road tax advances (resp. in December for October and November, the additional payment for December 2019 is payable by the end of January 2020) Payment of advances on social security contributions for the relevant calendar month Payment of advances on health insurance contributions for the previous calendar month Self-employed persons submission of Survey of income and expenses for 2018 to SSA and HIC, if the tax payer did not engage the Registered Tax Advisor www.accace.com | czechrepublic@accace.com Self-employed persons payment of social security and health insurance contribution or additional payment for 2018 (within 8 days from submission of the survey to SSA and HIC) Fri 10.5. Dec Mon* 21.1. Thu 28.2. Tue 30.4. Fri 31.5. Mon 30.9. Wed 31.7. Tue 31.12. Thu 31.10.Thu 31.1. Mon 1.4. Mon 1.7. Mon 2.9. Mon 2.12.
- 4. Explanations: VAT value added tax; EC Sales List European Community Sales List (ESL); SSA Social Security Administration; HIC Health Insurance Company; * The sickness insurance premium (SI) for a calendar month is newly due from the first to the last day of the calendar month for which the premium is payable (Section 14c (2)). Self-employed persons participating in the SI must pay the premiums for December 2018 at least in the amount of CZK 115 and from January 22 to January 31, 2019 to pay the premium for January 2019 at least CZK 138. If the premiums for January 2019 are not paid by February 28, 2019 at the latest, the SI will cease to exist. SocialSecurityand HealthInsurance Tue 30.4. Fri 9.8. Jun Jul Sep Oct Nov DecMar MayFebJan AugApr About Accace With more than 550 professionals, over 2000 international companies as customers and branches in 13 countries, Accace counts as one of the leading outsourcing and advisory services providers in Central and Eastern Europe. Accace offices are located in the Czech Republic, Hungary, Poland, Romania, Slovakia, Ukraine, Bosnia and Herzegovina, Croatia, Germany, Macedonia, Montenegro, Serbia and Slovenia. Locations in other European countries and globally are covered via Accaces trusted network of partners. E-mail: accace@accace.com www.accace.com | czechrepublic@accace.com Submission of Power of Attorney to SSA and HIC, if Registered Tax Advisor is engaged for preparation and filing of the tax return Self-employed persons submission of Survey of Income and Expenses for 2018 to SSA and HIC, if Registered Tax Advisor is engaged Self-employed persons payment of social security contribution or additional payment for 2018 (within 8 days from submission of the survey to SSA and HIC) Thu 1.8.