An exception is mainly all tax subjects from the territory of administrative districts of municipalities with extended activities of Břeclav and Hodonín.
August is a month of routine obligations for the most taxpayers. An exception is mainly all tax subjects from the territory of administrative districts of municipalities with extended activities of Břeclav and Hodonín, which became victims of a natural disaster - a tornado. The Minister of Finance responded to the exceptional event by issuing a decision on tax exemption, tax accessories and tax advances, which is described in detail in the Financial Bulletin No. 26/2021 and in our newsletter.
Important dates in August are:
2.8. - Due date of withheld income tax at the special tax rate for June 2021
9.8. – Excise duty due date, excluding excise duty on alcohol, for June 2021
13.8. – Submission of Intrastat declarations in paper form
17.8. – Submission of Intrastat declarations in electronic form
20.8. – Advance payment due date of the lump-sum personal income tax
20.8. – Due date of withheld advance payment on personal income tax of dependent activity (paid by employers on behalf of employees)
24.8. – Excise duty due date on alcohol for June 2021
25.8. – Submission and due date of value-added tax return, control report, and EC sales list for July 2021
25.8. – Submission and due date of the gas, solid fuels, and electricity tax for July 2021
25.8. - Submission of the excise duty return on mineral oils, alcohol, beer, tobacco products, wine and intermediate products for July 2021
31.8. – Due date of the 1st tax payment on real estate of taxpayers operating agricultural production and fish farming with tax exceeding CZK 5,000
31.8. – Submission and due date of the tax return for the One Stop Shop import regime
31.8. – Due date of withheld income tax at the special tax rate for July 2021
