Value added tax
The payers of value added tax are natural or legal entities as per Act no. 235/2004 Coll., who independently perform economical activities. Legal entities which were not established for the purpose of performing business activities and perform economical activities are also obliged to pay value added tax. A person who is obliged to pay tax and whose turnover does not exceed 1,000,000 CZK in 12 consecutive calendar months, and the head office or registered office or place of business is in the Czech Republic, is free from claiming tax. The taxable supply for the basic tax rate is 19%, and reduced rate is 5%.
January
Monday 25. - VAT value added tax
Tax return and tax for 4. quarter and for December 2009.
Collective statement for 4. quarter 2009
February
Thursday 25. - VAT value added tax
Tax return and tax for January 2010.
March
Thursday 25. - VAT value added tax
Tax return and tax for February 2010.
April
Monday 26. - VAT value added tax
Tax return and tax for 1. quarter and for March 2010.
Collective statement for 1. quarter 2010.
May
Tuesday 25. - VAT value added tax
Tax return and tax for April 2010.
June
Friday 25. - VAT value added tax
Tax return and tax for May 2010.
July
Monday 26. - VAT value added tax
Tax return and tax for 2. quarter and for June 2010.
Collective statement for 2. quarter 2010.
August
Wednesday 25. - VAT value added tax
Tax return and tax for July.
September
Monday 27. - VAT value added tax
Tax return and tax for August.
October
Monday 25. - VAT value added tax
Tax return and tax for 3. quarter and for September.
Collective statement for 3. quarter.
November
Monday 1. - VAT value added tax
The last day of the time limit for subscription of an application for group registration which intents to be registered since 1.1.2011 according to §95 and VAT Law.
Thursday 25. - VAT value added tax
Tax return and tax for October.
December
Monday 27. - VAT value added tax
Tax return and tax for November.