November is a pivotal month for many entrepreneurs and taxpayers due to a series of tax obligations that need to be met.
Special attention needs to be given to due dates and the submission of various tax reports to avoid potential penalties.
Important dates in November are:
09.11. – Excise duty due date, excluding excise duty on alcohol, for September 2023
14.11. – Submission of Intrastat declarations for October 2023 in paper form
16.11. – Submission of Intrastat declarations for October 2023 in electronic form
20.11. – Advance payment due date of the lump-sum personal income tax
20.11. – Due date of withheld advance payment on personal income tax of dependent activity for October 2023 (paid by employers on behalf of employees)
24.11. – Excise duty due date on alcohol for September 2023
27.11. – Submission and due date of value-added tax return, control statement, and EC Sales List for October 2023
27.11. – Submission and due date of the gas, solid fuels, and electricity tax for October 2023
27.11. – Submission of the excise duty return for October 2023
27.11. – Excise duty return to claim a refund of consumption tax, for example, from heating oil and other (technical) petrol for October 2023
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 2023
30.11. – Due date of withheld income tax for October 2023
Download PDF: TAX CALENDAR FOR NOVEMBER
