Tax calendar for November

Nov. 1, 2021 Czech Republic

The current topic of this month is the reaction of the Minister of Finance to the rapid increase in electricity and gas prices.

Which is the controversial issue of a general VAT waiver, imposed on the supply of electricity or gas, for the period from 1.11.2021 to 31.12.2021. At the same time, a bill is being prepared that would allow this waiver to be extended to the entire period of 2022.

The important tax obligations for November are listed below.

Important dates in November are:

01.11. – Due date of withheld income tax at the special tax rate for September 2021
01.11. – Submission of notification of compliance with the obligation to secure the minimum amount of biofuels together with the due date of the related security
09.11. – Excise duty due date, excluding excise duty on alcohol for September 2021
12.11. – Submission of Intrastat declarations in paper form
16.11. – Submission of Intrastat declarations in electronic form
22.11. – Advance payment due date of the lump-sum personal income tax
22.11. – Due date of withheld advance payment on personal income tax of dependent activity (paid by employers on behalf of employees)
24.11. – Excise duty due date on alcohol for September 2021
25.11. – Submission and due date of value-added tax return, control report, and EC Sales List for October 2021
25.11. – Submission and due date of the gas, solid fuels, and electricity tax for October 2021
25.11. - Submission of the excise duty return on mineral oils, alcohol, beer, tobacco products, wine, and intermediate products for October 2021
30.11. – Due Date of the 2nd installment of the 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 2021
30.11. – Due date of withheld income tax at the special tax rate for October 2021

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