Pay close attention to your tax calendar in May, as this month brings several key deadlines and deadlines that have a significant impact on your tax obligations.
Important dates in May are:
02.05. – Due date of withheld income tax at the special tax rate for March 2023
02.05. – Electronic submission of income tax return and payment of a tax for the year 2022
10.05. – Excise duty due date, excluding excise duty on alcohol for March 2023
16.05. – Submission of Intrastat declarations for April 2023 in paper form
18.05. – Submission of Intrastat declarations for April 2023 in electronic form
22.05. – Advance payment due date of the lump-sum personal income tax
22.05. – Due date of withheld advance payment on personal income tax of dependent activity for April 2023 (paid by employers on behalf of employees)
25.05. – Submission and due date of value-added tax return, control report, and EC Sales List for April 2023
25.05. – Submission and due date of the gas, solid fuels, and electricity tax for April 2023
25.05. – Excise duty due date on alcohol for March 2023
25.05. – Submission of the excise duty return on mineral oils, alcohol, beer, tobacco products, wine and intermediate products for April 2023
31.05. – Due date of the real estate tax if the tax is lower than CZK 5,000 included
31.05. – Due date of the first instalment of real estate tax if the tax is higher than CZK 5,000
31.05. – Submission and due date of Import One Stop Shop regime for April 2023
31.05. – Due date of withheld income tax at the special tax rate for April 2022
Download PDF: TAX CALENDAR FOR MAY
