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