Excise tax
Excise tax payers are legal entities or natural persons as per Act no. 353/2003 Coll. Excise tax includes tax from mineral oils, alcohol and spirits tax, beer tax, wine tax and by-products, tax for tobacco products. Tax duty applies to the production of selected items in the Czech Republic or imports of selected items to Czech Republic. It further applies to the European Union tax area or imports of selected items to the European Union tax area.
January 2024
Tuesday 9.1.
- Tax payment for November 2015 (excluding excise duty on spirits)
Wednesday 24.1.
- tax payment for November 2015 (excise duty on spirits only)
Thursday 25.1.
February 2024
Friday 9.2.
- Tax maturity for December 2015 (except for spirit).
Saturday 24.2.
- Tax maturity for December 2016 (only spirit).
Tuesday 27.2.
- Tax return for January 2017.
- Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from January 2017 (if there is any claim).
March 2024
Wednesday 13.3.
- Tax maturity for January 2017 (except for spirit).
Wednesday 27.3.
- Tax return for February 2017.
- Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from February 2016 (if there is any claim).
- Payment for January 2017 (excise duty on spirits only)
April 2024
Wednesday 10.4.
- Tax maturity for February 2016 (except for spirit).
Wednesday 24.4.
- Tax maturity for February 2017 (only spirit).
Thursday 25.4.
- Tax return for March 2017.
- Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from March 2017 (if there is any claim).
May 2024
Friday 10.5.
- Tax maturity for March 2017 (except for spirit).
Saturday 25.5.
- Tax maturity for March 2016 (only spirit).
- Tax return for April 2017.
- Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from April 2017 (if there is any claim).
June 2024
Sunday 9.6.
- Tax maturity for April 2017 (except for spirit).
Wednesday 26.6.
- Return for May 2017
- Return for claiming a refund of excise duty on heating oils, environmentally-friendly oil and other (technical) petrols for May 2016 (if a claim arose)
- Tax maturity for April 2016 (only spirit).
July 2024
Wednesday 10.7.
- Tax maturity for May 2017 (except for spirit).
Thursday 25.7.
- Tax maturity for May 2017 (only spirit).
- Tax return for June 2017.
- Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from June 2017 (if there is any claim).
August 2024
Friday 9.8.
- Tax maturity for June 2017 (except for spirit).
Saturday 24.8.
- Tax maturity for June 2017 (except for spirit).
September 2024
Wednesday 11.9.
- Tax maturity for July 2017 (except for spirit).
Wednesday 25.9.
- Tax return for August 2016.
- Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from August (if there is any claim).
October 2024
Thursday 10.10.
- Tax maturity for August 2017 (except for spirit).
Friday 25.10.
- Tax maturity for August 2016 (only spirit).
- Tax return for September 2017.
- Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from September 2017 (if there is any claim).
November 2024
Saturday 9.11.
- Tax maturity for September 2017 (except for spirit).
Sunday 24.11.
- Tax maturity for September 2016 (only spirit).
Wednesday 27.11.
- Tax return for October 2017.
- Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from October 2017 (if there is any claim).
December 2024
Wednesday 11.12.
- Tax maturity for October 2017 (except for spirit).
Friday 27.12.
- Tax maturity for October 2017 (only spirit).
- Tax return for November 2017.
- Tax return to stake the claim to return the excise tax on furnace oil, green diesel oil, benzine and lubricating oil from November 2017 (if there is any claim).