Tax calendar for September

Aug. 30, 2021 Czech Republic

September, which stands at the turn of summer and autumn, is not a month with exceptional obligations for most tax subjects.

Only those who have been extended the deadline for filing tax returns from the beginning of July by 3 months are completing the preparation of all necessary documents and are thus approaching the imaginary goal.

Important dates in September are:

9.9. – Excise duty due date, excluding excise duty on alcohol, for July 2021
14.9. – Submission of Intrastat declarations in paper form
15.9. – Due date of the quarterly income tax advance
16.9. – Submission of Intrastat declarations in electronic form
20.9. – Advance payment due date of the lump-sum personal income tax
20.9. – Due date of withheld advance payment on personal income tax of dependent activity (paid by employers on behalf of employees)
24.9. – Excise duty due date on alcohol for July 2021
27.9. – Submission and due date of value-added tax return, control report, and EC Sales List for August 2021
27.9. – Submission and due date of the gas, solid fuels, and electricity tax for August 2021
27.9. - Submission of the excise duty return on mineral oils, alcohol, beer, tobacco products, wine, and intermediate products for August 2021
30.9. – Submission and due date of One-Stop-Shop system (IOSS)
30.9. – Submission of VAT refund application to payers in other Member States pursuant to Section 82 of the VAT Act
30.9. – Due date of withheld income tax at the special tax rate for August 2021

Lucie Berglová
Lucie Berglová Head of Tax
ASB Czech Republic
Vít Legner
Vít Legner Junior Tax Consultant
ASB Czech Republic