Tax Calendar 2018

Interesting dates for You.

January

02.01.18
Income Tax

Tax payment deducted at a special tax rate for November 2017

09.01.18
Consumption Tax

Tax maturity for November 2017 (except for consumption tax on alcohol)

20.01.18
VAT

Tax return and tax maturity to MOSS

22.01.18
Income Tax

Monthly tax payment of the sum of deducted advance payments on income tax of natural persons from dependent activity

24.01.18
Consumption Tax

Tax maturity for November 2017 (consumption tax on alcohol only)

25.01.18
Tax on Gambling

Tax return and tax maturity for the fourth quarter of 2017

25.01.18
VAT

Tax return and tax for the fourth quarter and for December 2017

25.01.18
VAT

Summary report for the fourth quarter and December 2017

25.01.18
VAT

Control statement for the fourth quarter and December 2017

25.01.18
Tax on Energy

Tax return and tax maturity on gas, solid fuels and electricity for December 2017

25.01.18
Consumption Tax

Tax return for December 2017

25.01.18
Consumption Tax

Tax return claiming consumption tax refund e.g. on heating oils and other (technical) gasoline for December 2017 (in case that claim arises)

31.01.18
Biofules

Report pursuant to § 19 section 8 of Act No. 201/2012 Coll.

31.01.18
Road Tax

Tax return and tax for 2017

31.01.18
Real Estate Tax

Tax return (entire) or part tax return for 2018

31.01.18
Income Tax

Tax payment deducted at a special tax rate for December 2017

February

09.02.18
Consumption Tax

Tax maturity for December 2017 (except for consumption tax on alcohol)

15.02.18
Income Tax

Signature of taxpayer's declaration of personal income tax from dependent activity for tax year 2018 and signature for annual settlement of tax advances and tax benefit for the tax year 2017

15.02.18
Income Tax

Submitting an application for an annual settlement to the tax administrator

20.02.18
Income Tax

Monthly tax payment of the sum of deducted advance payments on income tax of natural persons from dependent activity

26.02.18
VAT

Tax return and tax maturity for January 2018

26.02.18
VAT

Summary report for January 2018

26.02.18
VAT

Control statement for January 2018

26.02.18
Tax on Energy

Tax return and tax maturity on gas, solid fuels and electricity for January 2018

26.02.18
Consumption Tax

Tax maturity for December 2017 (consumption tax on alcohol only)

26.02.18
Consumption Tax

Tax return for January 2018

26.02.18
Consumption Tax

Tax return claiming consumption tax refund e.g. on heating oils and other (technical) gasoline for January 2018 (in case the claim arises)

28.02.18
Income Tax

Tax payment deducted at a special tax rate for January 2018

March

01.03.18
Income Tax

Filing the income tax returns from dependent activity for the tax year 2017

12.03.18
Consumption Tax

Due date for January 2018 (excluding consumption tax on alcohol)

15.03.18
Income Tax

Quarterly tax advance

20.03.18
Income Tax

Monthly payment of total sum of advances deducted from income tax of natural person from dependent activity

20.03.18
Income tax

Electronic submission of income tax settlement from dependent activity for the tax year 2017

26.03.18
VAT

Tax return and due date for February 2018

26.03.18
VAT

Summary report for February 2018

26.03.18
VAT

Summary report for February 2018

26.03.18
Tax on energy

Tax return and tax maturity on gas, solid fuels and electricity for February 2018

26.03.18
Consumption Tax

Tax return for February 2018

26.03.18
Consumption Tax

Tax return to claim a refund of consumption tax from e.g. heating oil and other (technical) gasoline for February 2018 (in case that a claim arises)

27.03.18
Consumption Tax

Tax maturity for January 2018 (consumption tax on alcohol only)

April

03.04.18
Income Tax

Tax payment deducted at a special tax rate for February 2018

03.04.18
Income Tax

Filing of the tax billing deducted at the special tax rate for the 2017 tax period

03.04.18
Income Tax

Filing a tax return and tax payment for 2017, if the taxpayer is not required to audit and submits the return it himself/herself

09.04.18
Consumption Tax

Tax maturity for February 2018 (except for consumption tax on alcohol)

16.04.18
Road Tax

Tax advance for first quarter 2018

20.04.18
VAT

Tax return and tax to MOSS

20.04.18
Income Tax

Monthly payment of the sum of deducted advance payments for income tax of natural persons from dependent activity

24.04.18
Consumption Tax

Tax maturity for February 2018 (consumption tax on alcohol only)

25.04.18
Tax on Gambling

Tax return and tax maturity for the first quarter of 2018

25.04.18
VAT

Tax return and tax for the first quarter and for March 2018

25.04.18
VAT

Summary report for the first quarter and for March 2018

25.04.18
VAT

Control statement for the first quarter and for March 2018

25.04.18
Tax on Energy

Tax return and tax maturity on gas, solid fuels and electricity for March 2018

25.04.18
Consumption Tax

Tax return for March 2018

25.04.18
Consumption Tax

Tax return on claiming the refund of consumption tax e.g. from heating oils and other (technical) gasoline for March 2018 (in case the claim arises)

30.04.18
No Category

Filing notification of compliance with the obligation to ensure the minimum amount of biofuels and the maturity of the related security

30.04.18
Income Tax

Payment of tax deducted at a special tax rate for March 2018

May

10.05.18
Consumption Tax

Tax maturity for March 2018 (except for consumption tax on alcohol)

21.05.18
Income Tax

Monthly payment of sum of deducted advance payments on income tax of natural persons on dependent activity

25.05.18
VAT

Tax return and tax for April 2018

25.05.18
VAT

Summary report for April 2018

25.05.18
VAT

Control statement for April 2018

25.05.18
Tax on Energy

Tax return and tax maturity on gas, solid fuels and electricity for April 2018

25.05.18
Consumption Tax

Tax maturity for March 2018 (consumption tax on alcohol only)

25.05.18
Consumption Tax

Tax return for April 2018

25.05.18
Consumption Tax

Tax return claiming consumption tax refund e.g. on heating oils and other (technical) gasoline for April 2018 (in case that claim arises)

31.05.18
Real Estate Tax

Maturity of the entire tax (taxpayers with a tax up to CZK 5,000)

31.05.18
Real Estate Tax

Maturity of the first installement of the tax (taxpayers with tax over CZK 5,000 with the exception of taxpayers engaged in agricultural production and fish farming)

31.05.18
Income Tax

Tax payment deducted at a special tax rate for April 2018

June

11.06.18
Consumption Tax

Tax maturity for April 2018 (except for consumption tax on alcohol)

15.06.18
Income Tax

Quarterly or half-yearly tax advance

20.06.18
Income Tax

Monthly tax payment of the sum of deducted advance payments on income tax of natural persons from dependent activity

25.06.18
VAT

Tax return and tax maturity for May 2018

25.06.18
VAT

Summary report for May 2018

25.06.18
VAT

Control statement for May 2018

25.06.18
Tax on Energy

Tax return and tax maturity on gas, solid fuels and electricity for May 2018

25.06.18
Consumption Tax

Tax maturity for April 2018 (consumption tax on alcohol only)

25.06.18
Consumption Tax

Tax return for May 2018

25.06.18
Consumption Tax

Tax return claiming consumption tax refund e.g. on heating oils and other (technical) gasoline for May 2018 (in case the claim arises)

July

02.07.18
Income Tax

Tax payment deducted at a special tax rate for May 2018

02.07.18
Income Tax

Submission of tax return and payment of tax for 2017 in case that the taxpayer is required to audit or the tax return is processed and presented by tax advisor

02.07.18
Announcement CRS (GATCA)

Submitting the announcement according to Section 13k of Act No. 164/2013 Coll. as amended

02.07.18
Announcement FATCA

Submitting the announcement according to Section 13k of Act No. 164/2013 Coll. as amended

10.07.18
Consumption Tax

Tax maturity for May 2018 (except for consumption tax on alcohol)

16.07.18
Road Tax

Tax advance for the second quarter of 2018

20.07.18
VAT

Tax return and tax to MOSS

20.07.18
Income Tax

Monthly tax payment of the sum of deducted advance payments on income tax of natural persons from dependent activity

25.07.18
Tax on Gambling

Tax return and tax maturity for the second quarter of 2018

25.07.18
VAT

Tax return and tax for the second quarter and for June 2018

25.07.18
VAT

Summary report for the second quarter and for June 2018

25.07.18
VAT

Control statement for the second quarter and for June 2018

25.07.18
Tax on Energy

Tax return and tax maturity on gas, solid fuels and electricity for June 2018

25.07.18
Consumption Tax

Tax maturity for May 2018 (consumption tax on alcohol only)

25.07.18
Consumption Tax

Tax return for June 2018

25.07.18
Consumption Tax

Tax return claiming consumption tax refund e.g. on heating oils and other (technical) gasoline for June 2018 (in case the claim arises)

30.07.18
No Category

Submitting a notification of compliance with the obligation to ensure the minimum amount of biofuels and the maturity of the related security

31.07.18
Income Tax

Tax payment deducted at a special tax rate for June 2018

August

09.08.18
Consumption Tax

Tax maturity for June 2018 (except for consumption tax on alcohol)

20.08.18
Income Tax

Monthly tax payment of the sum of deducted advance payments on income tax of natural persons from dependent activity.

24.08.18
Consumption Tax

Tax maturity for June 2018 (consumption tax on alcohol only)

27.08.18
VAT

Tax return and tax maturity for July 2018

27.08.18
VAT

Summary report for July 2018

27.08.18
VAT

Control statement for July 2018

27.08.18
Tax on Energy

Tax return and tax maturity on gas, solid fuels and electricity for July 2018

27.08.18
Consumption Tax

Tax return for July 2018

27.08.18
Consumption Tax

Tax return claiming consumption tax refund e.g. on heating oils and other (technical) gasoline for July 2018 (in case that claim arises)

31.08.18
Real Estate Tax

Maturity of the first installement of the tax (taxpayers engaged in agricultural production and fish farming with tax over CZK 5,000)

31.08.18
Income Tax

Tax payment deducted at a special tax rate for July 2018

September

10.09.18
Consumption Tax

Tax maturity for July 2018 (except for tax on alcohol)

17.09.18
Income Tax

Quarterly tax advance payment

20.09.18
Income Tax

Monthly tax payment of the sum of deducted advance payments on income tax of natural persons from dependent activity

25.09.18
VAT

Tax return and tax maturity for August 2018

25.09.18
VAT

Summary report for August 2018

25.09.18
VAT

Control statement for August 2018

25.09.18
Tax on Energy

Tax return and tax maturity on gas, solid fuels and electricity for August 2018

25.09.18
Consumption Tax

Tax maturity for July 2018 (consumption tax on alcohol only)

25.09.18
Consumption Tax

Tax return for August 2018

25.09.18
Consumption Tax

Tax return claiming consumption tax refund e.g. on heating oils and other (technical) gasoline for August 2018 (in case the claim arises)

30.09.18
VAT

Request for VAT refund from the EU pursuant to Section 82 of the VAT Act

October

01.10.18
Income Tax

Tax payment deducted at a special tax rate for August 2018

10.10.18
Consumption Tax

Tax maturity for August 2018 (except for consumption tax on alcohol)

16.10.18
Road Tax

Tax advance for the third quarter of 2018

20.10.18
VAT

Tax return and tax maturity to MOSS

22.10.18
Income Tax

Monthly tax payment of the sum of deducted advance payments on income tax of natural persons from dependent activity

25.10.18
Tax on Gambling

Tax return and tax maturity for the third quarter of 2018

25.10.18
VAT

Tax return and tax maturity for the third quarter and for September 2018

25.10.18
VAT

Summary report for the third quarter and for September 2018

25.10.18
VAT

Control statement for the third quarter and for September 2018

25.10.18
Tax on Energy

Tax return and tax maturity on gas, solid fuels and electricity for September 2018

25.10.18
Consumption Tax

Tax maturity for August 2018 (consumption tax on alcohol only)

25.10.18
Consumption Tax

Tax return for September 2018

25.10.18
Consumption Tax

Tax return claiming consumption tax refund e.g. on heating oils and other (technical) gasoline for September 2018 (in case the claim arises)

30.10.18
No Category

Submitting a notification of compliance with the obligation to ensure the minimum amount of biofuels and the maturity of the related security

31.10.18
VAT

The last day of the deadline for submitting an application for registration of a group pursuant to Section 95a of the VAT Act which wants to be registered as from 1 January of the following year, or an application for cancellation or change of a group registration.

31.10.18
Income Tax

Tax payment deducted at a special tax rate for September 2018

November

09.11.18
Consumption Tax

Tax maturity for September 2018 (except for consumption tax on alcohol)

20.11.18
Income Tax

Monthly tax payment of the sum of deducted advance payments on income tax of natural persons from dependent activity

26.11.18
VAT

Tax return and tax maturity for October 2018

26.11.18
VAT

Summary report for October 2018

26.11.18
VAT

Control statement for October 2018

26.11.18
Tax on Energy

Tax return and tax maturity on gas, solid fules and electricity for October 2018

26.11.18
Consumption Tax

Tax maturity for September 2018 (consumption tax on alcohol only)

26.11.18
Consumption Tax

Tax return for October 2018

26.11.18
Consumption tax

Tax return claiming consumption tax refund e.g. on heating oils and other (technical) gasoline for October 2018 (in case that claim arises)

30.11.18
Real Estate Tax

Maturity of the second installement of the tax (all taxpayers with tax over CZK 5,000)

30.11.18
Income Tax

Tax payment deducted at a special tax rate for October 2018

December

10.12.18
Consumption Tax

Tax maturity for October 2018 (except for consumption tax on alcohol)

17.12.18
Road Tax

Tax advance for October and November 2018, or an advance payment of at least 70% of the annual tax liability, if the taxpayer is an operator of a vehicle with a reduced tax rate pursuant to Section 6 (10) of the Road Tax Act

17.12.18
Income Tax

Quarterly or half-yearly advance tay payment

20.12.18
Income Tax

Monthly tax payment of the sum of deducted advance payments on income tax of natural persons from dependent activity

27.12.18
VAT

Tax return and tax maturity for November 2018

27.12.18
VAT

Summary report for November 2018

27.12.18
VAT

Control statement for November 2018

27.12.18
Tax on Energy

Tax return and tax maturity on gas, solid fuels and electricity for November 2018

27.12.18
Consumption Tax

Tax maturity for October 2018 (consumption tax on alcohol only)

27.12.18
Consumption Tax

Tax return for November 2018

27.12.18
Consumption Tax

Tax return claiming consumption tax refund e.g. on heating oils and other (technical) gasoline for November 2018 (in case the claim arises)

31.12.18
Income Tax

Tax payment deducted at a special tax rate for November 2018

Offices

Prague

Písek

Pilsen

Germany

  • Sozietät Jürgen Geiling & Partner
  • Tel: (+49 9971) 85190
  • Fax: (+49 9971) 851919
  • Address: Cham, Goethestraße 8, BRD