September is a challenging month for tax subjects, who had an extended deadline for submitting their income tax return based on a request.
At the same time, Czech VAT payers who have only received taxable supplies for their economic activity in another Member State, if the purchase price included VAT, may submit a request for its refund by the end of September at the latest.
Others can attend to other matters or enjoy the last bits of pleasant weather before the rainy autumn begins.
Important dates in September are:
09.09. – Excise duty due date, excluding excise duty on alcohol for July 2022
14.09. – Submission of Intrastat declarations in paper form
15.09. – Due date of the quarterly income tax advance
16.09. – Submission of Intrastat declarations in electronic form
20.09. – Advance payment due date of the lump-sum personal income tax
20.09. – Due date of withheld advance payment on payroll tax (paid by employers on behalf of employees)
26.09. – Excise duty due date on alcohol for July 2022
26.09. – Submission and due date of value-added tax return, control report, and EC Sales List for August 2022
26.09. – Submission and due date of the gas, solid fuels, and electricity tax for August 2022
26.09. – Submission of the excise duty return on mineral oils, alcohol, beer, tobacco products, wine and intermediate products for August 2022
30.09. – Submission of VAT refund application by VAT payers concerning input VAT paid in other Member States pursuant to Section 82 of the VAT Act
30.09. – Submission and due date of Import One Stop Shop regime for August 2022
30.09. – Due date of withheld income tax at the special tax rate for August 2022
30.09. – Submission of a tax return to claim a refund of excise duty according to § 57 of the Excise Tax Act (so-called green diesel) for the 2nd quarter of 2022
