November, shrouded in fog and brightly coloured leaves, brings no special tax obligations for taxpayers.
The only exception is the payment of the second instalment of the real estate tax if the total real estate tax of the taxpayer exceeded CZK 5 000 when it was assessed.
Important dates in November are:
09.11. – Excise duty due date, excluding excise duty on alcohol for September 2022
14.11. – Submission of Intrastat declarations in paper form
16.11. – Submission of Intrastat declarations in electronic form
21.11. – Advance payment due date of the lump-sum personal income tax
21.11. – Due date of withheld advance payment on payroll tax (paid by employers on behalf of employees)
24.11. – Excise duty due date on alcohol for September 2022
25.11. – Submission and due date of value-added tax return, control report, and EC Sales List for October 2022
25.11. – Submission and due date of the gas, solid fuels, and electricity tax for October 2022
25.11. – Submission of the excise duty return on mineral oils, alcohol, beer, tobacco products, wine and intermediate products for October 2022
30.11. – Due date of the 2nd instalment of real estate tax (only for taxpayers whose real estate tax exceeds CZK 5,000)
30.11. – Submission and due date of Import One Stop Shop regime for October 2022
30.11. – Due date of withheld income tax at the special tax rate for October 2022
