August is one of the common months for tax subjects.
In addition to usual tax obligations, they do not have to deal with other specific obligations and can fully enjoy the beautiful summer season.
Important dates in August are:
01.08. – Submission of a notice of compliance with the obligation to ensure the minimum volume of biofuels and the due date of the related security
09.08. – Excise duty due date, excluding excise duty on alcohol for June 2022
12.08. – Submission of Intrastat declarations in paper form
16.08. – Submission of Intrastat declarations in electronic form
22.08. – Advance payment due date of the lump-sum personal income tax
22.08. – Due date of withheld advance payment on personal income tax of dependent activity (paid by employers on behalf of employees)
24.08. – Excise duty due date on alcohol for June 2022
25.08. – Submission and due date of value-added tax return, control report, and EC Sales List for July 2022
25.08. – Submission and due date of the gas, solid fuels, and electricity tax for July 2022
25.08. – Submission of the excise duty return on mineral oils, alcohol, beer, tobacco products, wine and intermediate products for July 2022
31.08. – Submission and due date of Import One Stop Shop regime for July 2022
31.08. – Due date of withheld income tax at the special tax rate for July 2022
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