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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 2024

Saturday 20.1.

Thursday 25.1.

  • Tax return and tax payment for 4th quarter 2016 and December 2016
  • Summary report for 4th quarter 2015 and December 2016

February 2024

Tuesday 27.2.

  • Tax return and tax for January - summary report for January.

March 2024

Wednesday 27.3.

  • Tax return and tax for February - summary report for February.

April 2024

Saturday 20.4.

Thursday 25.4.

  • Tax return and tax for 1. quarter and for March.
  • Collective statement for March and for 1. quarter.

May 2024

Saturday 25.5.

  • Tax return and tax for April 2017 - summary report for April.

June 2024

Wednesday 26.6.

  • Tax return and tax for May - summary report for May.

July 2024

Saturday 20.7.

Thursday 25.7.

  • Tax return and tax for 2. quarter and for June.
  • Collective statement for 2. quarter 2017 and for June.

August 2024

Sunday 25.8.

  • Tax return and tax for July 2017 - summary report for July.

September 2024

Wednesday 25.9.

  • Tax return and tax for August - summary report for August.

October 2024

Wednesday 2.10.

Sunday 20.10.

Friday 25.10.

  • Tax return and tax for 3. quarter and for September.
  • Collective statement for 3. quarter and for September.

Thursday 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 2024

Wednesday 27.11.

  • Tax return and tax for October - summary report for October.

December 2024

Friday 27.12.

  • Tax return and tax for November - summary report for November.