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 2012
Wednesday 25.1.
- Tax return and tax payment for 4th quarter 2011 and December 2011
- Summary report for 4th quarter 2011 and December 2011
February 2012
Monday 27.2.
- Tax return and tax for January 2012 - summary report for January 2012.
March 2012
Monday 26.3.
- Tax return and tax for February 2012 - summary report for February 2012.
April 2012
Wednesday 25.4.
- Tax return and tax for 1. quarter and for March 2012.
- Collective statement for March 2012 and for 1. quarter 2012.
May 2012
Friday 25.5.
- Tax return and tax for April 2012 - summary report for April 2012.
June 2012
Monday 25.6.
- Tax return and tax for May 2012 - summary report for May 2012.
July 2012
Wednesday 25.7.
- Tax return and tax for 2. quarter and for June 2012.
- Collective statement for 2. quarter 2012 and for June 2012.
August 2012
Monday 27.8.
- Tax return and tax for July 2012 - summary report for July 2012.
September 2012
Tuesday 25.9.
- Tax return and tax for August 2012 - summary report for August 2012.
October 2012
Thursday 25.10.
- Tax return and tax for 3. quarter and for September 2012.
- Collective statement for 3. quarter and for September 2012.
Wednesday 31.10.
- The deadline to submit application for group registration according to § 95a of the VAT Law for those to be registered by January 1 of the following year, or to request for cancellation or change of the group registration according to § 106a of the VAT Law.
November 2012
Monday 26.11.
- Tax return and tax for October - summary report for October 2012.
December 2012
Thursday 27.12.
- Tax return and tax for November 2012 - summary report for November 2012.