Tax calendar for January

Jan. 2, 2022 Czech Republic

The beginning of the calendar year is traditionally associated with the financial closing of the previous year.

At the same time the tax subjects have to deal with the annual preparation of real estate tax returns, notifications of income flowing abroad and road tax returns. As far as the self-employed persons is concerned, they will decide on the entry or abolition of the lump-sum personal income tax regime.

Important dates in January are:

10.01. – Excise duty due date, excluding excise duty on alcohol for November 2021,
10.01. – Submission of notification on the entry/exit of the lump-sum personal income tax regime
14.01. – Submission of Intrastat declarations in paper form
18.01. – Submission of Intrastat declarations in electronic form
20.01. – Advance payment due date of the lump-sum personal income tax
20.01. – Due date of withheld advance payment on personal income tax of dependent activity (paid by employers on behalf of employees)
24.01. – Excise duty due date on alcohol for November 2021
25.01. – Submission and due date of value-added tax return, control report, and EC Sales List for December 2021 and 4th quarter of 2021
25.01. – Submission and due date of the gas, solid fuels, and electricity tax for December 2021
25.01. – Submission and due date of gambling tax return for the 4th quarter of 2021
25.01. - Submission of the excise duty return on mineral oils, alcohol, beer, tobacco products, wine and intermediate products for December 2021
31.01. – Submission and due date of Import One Stop Shop regime for December 2021
31.01. – Submission and due date of One Stop Shop regime for the 4th quarter of 2021
31.01. – Due date of withheld income tax at the special tax rate for December 2021
31.01. – Submission of notifications of income flowing abroad for 2021
31.01. – Submission of a report on the fulfilment of the obligation to state or supply the minimum amount of biofuels pursuant to Section 8, art. 8 of Act No. 201/2012 Coll.
31.01. – Submission of real estate tax return for 2022
31.01. – Submission of road tax return for 2021

Vít Legner
Vít Legner Junior Tax Consultant
ASB Czech Republic
vlegner@asbgroup.eu