The annual June rush awaits all compulsorily audited companies, as well as those who have agreed on a power of attorney with a tax advisor.
This extends the deadline for filing income tax returns until 1 July. Children's Day at the beginning of the month is a pleasant addition to an otherwise demanding month.
Important dates in June are:
09.06. – Excise duty due date, excluding excise duty on alcohol for April 2022
14.06. – Submission of Intrastat declarations in paper form
15.06. – Due date of the quarterly or half year income tax advance
16.06. – Submission of Intrastat declarations in electronic form
20.06. – Advance payment due date of the lump-sum personal income tax
20.06. – Due date of withheld advance payment on personal income tax of dependent activity (paid by employers on behalf of employees)
24.06. – Excise duty due date on alcohol for April 2022
27.06. – Submission and due date of value-added tax return, control report, and EC Sales List for May 2022
27.06. – Submission and due date of the gas, solid fuels, and electricity tax for May 2022
27.06. – Submission of the excise duty return on mineral oils, alcohol, beer, tobacco products, wine and intermediate products for May 2022
30.06. – Submission and due date of Import One Stop Shop regime for May 2022
30.06. – Submission of a tax return to claim a refund of excise duty pursuant to Section 57 of the Act on Excise Duties (so-called green diesel) for the 1st quarter of 2022
30.06. – Submission of FATCA and CRS (GATCA) notifications pursuant to Section 13k of Act No. 164/2013 Coll. as amended
30.06. – Due date of withheld income tax at the special tax rate for May 2022