September is a challenging month for tax subjects, who had an extended deadline for submitting their income tax return based on a request.
At the same time, Czech VAT payers who have only received taxable supplies for their economic activity in another Member State, if the purchase price included VAT, may submit a request for its refund by the end of September at the latest.
Others can attend to other matters or enjoy the last bits of pleasant weather before the rainy autumn begins.
Important dates in September are:
11.09. – Excise duty due date for July 2023 excluding excise duty on alcohol
14.09. – Submission of Intrastat declarations for August 2023 in paper form
15.09. – Due date of the quarterly windfall tax
15.09. – Due date of the quarterly income tax advance
18.09. – Submission of Intrastat declarations for August 2023 in electronic form
20.09. – Advance payment due date of the lump-sum personal income tax
20.09. – Due date of withheld advance payment on personal income tax of dependent activity for August 2023 (paid by employers on behalf of employees)
25.09. – Excise duty due date on alcohol for July 2023
25.09. – Submission and due date of value-added tax return, control statement, and EC sales list for August 2023
25.09. – Submission and due date of the gas, solid fuels, and electricity tax for August 2023
25.09. – Submission of the excise duty return for August 2023
26.09. – Excise duty return to claim a refund of consumption tax, for example, from heating oil and other (technical) petrol for August 2023
30.09. – Submission and due date of Import One Stop Shop regime for August 2023
30.09. – Submission of application for a VAT refund from the EU according to Section 82 of the VAT Act
Download PDF: TAX CALENDAR FOR SEPTEMBER
