August is one of the routine months for taxpayers.
Apart from the standard tax duties, they have no other specific obligations, allowing them to fully enjoy the pleasant summer season.
Important dates in August are:
09.08. – Excise duty due date, excluding excise duty on alcohol for June 2023
14.08. – Submission of Intrastat declarations for July 2023 in paper form
16.08. – Submission of Intrastat declarations for July 2023 in electronic form
21.08. – Advance payment due date of the lump-sum personal income tax
21.08. – Due date of withheld advance payment on personal income tax of dependent activity for July 2023 (paid by employers on behalf of employees)
24.08. – Excise duty due date on alcohol for June 2023
25.08. – Submission and due date of value-added tax return, control statement, and EC Sales List for July 2023
25.08. – Submission and due date of the gas, solid fuels, and electricity tax for July 2023
25.08. – Submission of the excise duty return for July 2023
25.08. – Excise duty return to claim a refund of consumption tax, for example, from heating oil and other (technical) petrol for July 2023
31.08. – Due date of the 1st instalment of real estate tax for taxpayers operating agricultural production and fish farming with a tax liability exceeding CZK 5,000
31.08. – Submission and due date of Import One Stop Shop regime for July 2023
31.08. – Due date of withheld income tax for July 2023
Download PDF: TAX CALENDAR FOR AUGUST
