Tax calendar for October

Sept. 30, 2021 Czech Republic

The first day in October is important for those tax subjects whose deadline for filing a tax return from the beginning of July has been extended by 3 months.

The October end of daylight savings time probably does not bother tax subjects too much. On the contrary, the first day in October is more important for those tax subjects whose deadline for filing a tax return from the beginning of July has been extended by 3 months. For them is it the last non-sanctioning deadline for filing an income tax return.

Important dates in October are:

11.10. – Excise duty due date, excluding excise duty on alcohol for August 2021
14.10. – Submission of Intrastat declarations in paper form
15.10. – Due date of the road tax advance or 3rd quarter of 2021
18.10. – Submission of Intrastat declarations in electronic form
20.10. – Advance payment due date of the lump-sum personal income tax
20.10. – Due date of withheld advance payment on personal income tax of dependent activity (paid by employers on behalf of employees)
25.10. – Submission and due date of the gambling tax return for the 3rd quarter of 2021
25.10. – Excise duty due date on alcohol for August 2021
25.10. – Submission and due date of value-added tax return, control report, and EC Sales List for September and 3rd quarter of 2021
25.10. – Submission and due date of the gas, solid fuels, and electricity tax for September 2021
25.10. - Submission of the excise duty return on mineral oils, alcohol, beer, tobacco products, wine, and intermediate products for September 2021
31.10. – Submission and due date of One Stop Shop regime for the 3rd quarter of 2021
31.10. – Submission and due date of Import One-Stop-Shop regime for September 2021
31.10. – Due date of withheld income tax at the special tax rate for September 2021
31.10. – Submission of an application for group registration pursuant to Section 95a of the VAT Act, which wishes to be registered from 1 January of the following year, or an application for cancellation or change of group registration

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