Tax Calendar Czech Republic

Transcription

1 Tax Calendar Czech Republic 2018

2 #accacelife Monthly tasks for you Not necessarily tax related

3 January 2018 January Payment of advances on health insurance contributions for the previous calendar month - Payment of advances on social security contributions for the previous calendar month VAT - Monthly VAT payers VAT return submission and payment of VAT liability for previous calendar month - Quarterly VAT payers VAT return submission and payment of VAT liability for previous calendar quarter - Submission of EC Sales List monthly VAT payers and quarterly VAT payers selling goods to other EU member states - Submission of EC Sales List quarterly VAT payers providing services to other EU member states - Submission of VAT Control Statement legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers - Submission of VAT Control Statement natural persons who are quarterly VAT payers Real Estate Tax - Submission of Real Estate Tax Return for Road Tax - Submission of Road Tax Return and payment of the road tax for 2017

4 #accacelife Learn a magic trick

5 February 2018 February Payment of advances on health insurance contributions for the previous calendar month - Payment of advances on social security contributions for the previous calendar month VAT - Monthly VAT payers VAT return submission and payment of VAT liability for previous calendar month - Submission of EC Sales List monthly VAT payers and quarterly VAT payers selling goods to other EU member states - Submission of VAT Control Statement legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers

6 #accacelife Dance to your favourite song

7 March 2018 March Payment of advances on health insurance contributions for the previous calendar month - Payment of advances on social security contributions for the previous calendar month VAT - Monthly VAT payers VAT return submission and payment of VAT liability for previous calendar month - Submission of EC Sales List monthly VAT payers and quarterly VAT payers selling goods to other EU member states - Submission of VAT Control Statement legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers

8 #accacelife Do a photo shooting

9 April 2018 April Income Tax - Submission of 2017 Income Tax Return and payment of tax liability (taxpayers who are not liable to statutory audit or who did not engage Registered Tax Advisor) - Payment of advances on health insurance contributions for the previous calendar month Road Tax - Payment of quarterly road tax advances (resp. in December for October and November, the additional payment for December 2018 is payable by the end of January 2019) - Payment of advances on social security contributions for the previous calendar month VAT - Monthly VAT payers VAT return submission and payment of VAT liability for previous calendar month - Quarterly VAT payers VAT return submission and payment of VAT liability for previous calendar quarter - Submission of EC Sales List monthly VAT payers and quarterly VAT payers selling goods to other EU member states - Submission of EC Sales List quarterly VAT payers providing services to other EU member states - Submission of VAT Control Statement legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers - Submission of VAT Control Statement natural persons who are quarterly VAT payers - Submission of Power of Attorney to SSA and HIC, if Registered Tax Advisor is engaged for preparation and filing of the tax return

10 #accacelife Wake up 30 minutes earlier and make yourself a really tasty breakfast

11 May 2018 May Self-employed persons submission of Survey of income and expenses for 2017 to SSA and HIC, if the tax payer did not engage the Registered Tax Advisor - Payment of advances on health insurance contributions for the previous calendar month - Self-employed persons payment of social security and health insurance contribution or additional payment for 2017 (within 8 days from submission of the survey to SSA and HIC) - Payment of advances on social security contributions for the previous calendar month VAT - Monthly VAT payers VAT return submission and payment of VAT liability for previous calendar month - Submission of EC Sales List monthly VAT payers and quarterly VAT payers selling goods to other EU member states - Submission of VAT Control Statement legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers GDPR - The entry into force of the General Data Protection Regulation (GDPR) Real Estate Tax - Payment of Real Estate Tax for 2018 (taxpayers with tax liability up to CZK 5,000 inclusive) - Payment of 1st installment of Real Estate Tax for 2018 (taxpayers with tax liability exceeding CZK 5,000, with the exception of taxpayers engaged in agricultural production and fish farming)

12 #accacelife Improve your handwriting

13 June 2018 June Payment of advances on health insurance contributions for the previous calendar month - Payment of advances on social security contributions for the previous calendar month VAT - Monthly VAT payers VAT return submission and payment of VAT liability for previous calendar month - Submission of EC Sales List monthly VAT payers and quarterly VAT payers selling goods to other EU member states - Submission of VAT Control Statement legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers

14 #accacelife Buy a dressy outfit

15 July 2018 July Income Tax - Submission of 2017 Income Tax Return and payment of tax liability (taxpayers who are liable to statutory audit or who engaged Registered Tax Advisor) - Payment of advances on health insurance contributions for the previous calendar month Road Tax - Payment of quarterly road tax advances (resp. in December for October and November, the additional payment for December 2018 is payable by the end of January 2019) - Payment of advances on social security contributions for the previous calendar month VAT - Monthly VAT payers VAT return submission and payment of VAT liability for previous calendar month - Quarterly VAT payers VAT return submission and payment of VAT liability for previous calendar quarter - Submission of EC Sales List monthly VAT payers and quarterly VAT payers selling goods to other EU member states - Submission of EC Sales List quarterly VAT payers providing services to other EU member states - Submission of VAT Control Statement legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers - Submission of VAT Control Statement natural persons who are quarterly VAT payers

16 #accacelife Delete apps you don t need anymore

17 August 2018 August Self-employed persons submission of Survey of Income and Expenses for 2017 to SSA and HIC, if Registered Tax Advisor is engaged - Payment of advances on health insurance contributions for the previous calendar month - Self-employed persons payment of social security contribution or additional payment for 2017 (within 8 days from submission of the survey to SSA and HIC) - Payment of advances on social security contributions for the previous calendar month VAT - Monthly VAT payers VAT return submission and payment of VAT liability for previous calendar month - Submission of EC Sales List monthly VAT payers and quarterly VAT payers selling goods to other EU member states - Submission of VAT Control Statement legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers Real Estate Tax - Payment of 1st installment of Real Estate Tax for 2018 (taxpayers with tax liability exceeding CZK 5,000 taxpayers engaged in agricultural production and fish farming)

18 #accacelife Wish someone a great day

19 September 2018 September Payment of advances on health insurance contributions for the previous calendar month - Payment of advances on social security contributions for the previous calendar month VAT - Monthly VAT payers VAT return submission and payment of VAT liability for previous calendar month - Submission of EC Sales List monthly VAT payers and quarterly VAT payers selling goods to other EU member states - Submission of VAT Control Statement legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers

20 #accacelife Go to a concert

21 October 2018 October VAT - Submission of Application for VAT refund from/to another EU member state in accordance with 82 and 82a of the VAT Act - Payment of advances on health insurance contributions for the previous calendar month Road Tax - Payment of quarterly road tax advances (resp. in December for October and November, the additional payment for December 2018 is payable by the end of January 2019) - Payment of advances on social security contributions for the previous calendar month VAT - Monthly VAT payers VAT return submission and payment of VAT liability for previous calendar month - Quarterly VAT payers VAT return submission and payment of VAT liability for previous calendar quarter - Submission of EC Sales List monthly VAT payers and quarterly VAT payers selling goods to other EU member states - Submission of EC Sales List quarterly VAT payers providing services to other EU member states - Submission of VAT Control Statement legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers - Submission of VAT Control Statement natural persons who are quarterly VAT payers

22 #accacelife Set a goal that will motivate you to get up in the morning

23 November 2018 November Payment of advances on health insurance contributions for the previous calendar month - Payment of advances on social security contributions for the previous calendar month VAT - Monthly VAT payers VAT return submission and payment of VAT liability for previous calendar month - Submission of EC Sales List monthly VAT payers and quarterly VAT payers selling goods to other EU member states - Submission of VAT Control Statement legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers Real Estate Tax - Payment of 2nd installment of Real Estate Tax for 2018 (taxpayers with tax liability exceeding CZK 5,000)

24 #accacelife Test drive your dream car

25 December 2018 December Payment of advances on health insurance contributions for the previous calendar month Road Tax - Payment of quarterly road tax advances (resp. in December for October and November, the additional payment for December 2018 is payable by the end of January 2019) - Payment of advances on social security contributions for the previous calendar month VAT - Monthly VAT payers VAT return submission and payment of VAT liability for previous calendar month - Submission of EC Sales List monthly VAT payers and quarterly VAT payers selling goods to other EU member states - Submission of VAT Control Statement legal persons who are both monthly and quarterly VAT payers and natural persons who are monthly VAT payers

26 #accacelife Go have a party with your friends

27 About Accace With more than 550 professionals, over 2000 international companies as customers and branches in 13 countries, Accace counts as one of the leading outsourcing and advisory services providers in Central and Eastern Europe. Accace offices are located in the Czech Republic, Hungary, Poland, Romania, Slovakia, Ukraine, Bosnia and Herzegovina, Croatia, Germany, Macedonia, Montenegro, Serbia and Slovenia. Locations in other European countries and globally are covered via Accace s trusted network of partners. More about us: czechrepublic@accace.com

28 #accacelife What is your next challenge?