Taxes in the first holiday month and possible use of statutory "penalty-free periods".
Start of the holiday month is an important deadline for all tax entities that submit an income tax return if they are subject to statutory audit, or their tax return is submitted by a tax advisor. If they are due with submission on this day, they may take advantage of the "penalty-free periods", which, although short, often save taxpayers considerable amounts of possible fines or interests.
Important dates in July are:
03.07. – Submission of windfall tax notification
03.07. – Submission and due date of income tax return for 2022, if the taxpayer is subject to statutory audit, or the tax return is submitted by a tax advisor
03.07. – Notification of tax-exempt income exceeding CZK 5 million submission if a personal income tax return is filed by a tax advisor
10.07. – Excise duty due date, excluding excise duty on alcohol for May 2023
18.07. – Submission of Intrastat declarations for June 2023 in paper form
20.07. – Submission of Intrastat declarations for June 2023 in electronic form
20.07. – Advance payment due date of the lump-sum personal income tax
20.07. – Due date of withheld advance payment on personal income tax of dependent activity for June 2023 (paid by employers on behalf of employees)
25.07. – Submission and due date of gambling tax return for the 2nd quarter of 2022
25.07. – Submission and due date of value-added tax return, control report, and EC Sales List for 2nd quarter and June 2023
25.07. – Submission and due date of the gas, solid fuels, and electricity tax for June 2023
25.07. – Excise duty due date on alcohol for May 2023
25.07. – Submission of the excise duty return for June 2023
25.07. – Excise duty return to claim a refund of consumption tax, for example, from heating oil and other (technical) petrol for June 2023
31.07. – Submission and due date of Import One Stop Shop regime for June 2023
31.07. – Due date of withheld income tax at the special tax rate for June 2023
Download PDF: TAX CALENDAR FOR JULY
