As in previous years, our tax experts have prepared for you a 2018 Tax Calendar for the Czech Republic. To avoid paying penalties, check the following important tax deadlines!

1. Tax Calendar | Czech Republic
2018

2. Monthly tasks for you
Not necessarily tax related
#accacelife
www.accace.com
www.accace.cz

3. January 2018
Social Security and Health Insurance
- Payment of advances on health insurance contributions for the previous calendar month
Social Security and Health Insurance
- 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 2018
Road Tax
- Submission of Road Tax Return and payment of the road tax for 2017
08
22
25
31
January

4. Learn a magic trick
#accacelife
www.accace.com
www.accace.cz

5. February 2018
Social Security and Health Insurance
- Payment of advances on health insurance contributions for the previous calendar month
Social Security and Health Insurance
- 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
08
20
26
February

6. Dance to your favourite song
#accacelife
www.accace.com
www.accace.cz

7. March 2018
Social Security and Health Insurance
- Payment of advances on health insurance contributions for the previous calendar month
Social Security and Health Insurance
- 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
08
20
26
March

8. Do a photo shooting
#accacelife
www.accace.com
www.accace.cz

9. April 2018
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)
Social Security and Health Insurance
- 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)
Social Security and Health Insurance
- 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
Social Security and Health Insurance
- Submission of Power of Attorney to SSA and HIC, if Registered Tax Advisor is engaged for preparation and filing
of the tax return
03
09
16
20
25
April
30

10. Wake up 30 minutes
earlier and make yourself
a really tasty breakfast
#accacelife
www.accace.com
www.accace.cz

11. May 2018
Social Security and Health Insurance
- 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
Social Security and Health Insurance
- Payment of advances on health insurance contributions for the previous calendar month
Social Security and Health Insurance
- 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)
Social Security and Health Insurance
- 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)
03
09
11
21
25
May
31

12. Improve your handwriting
#accacelife
www.accace.com
www.accace.cz

13. June 2018
Social Security and Health Insurance
- Payment of advances on health insurance contributions for the previous calendar month
Social Security and Health Insurance
- 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
08
20
25
June

14. Buy a dressy outfit
#accacelife
www.accace.com
www.accace.cz

15. July 2018
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)
Social Security and Health Insurance
- 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)
Social Security and Health Insurance
- 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
02
09
16
20
25
July

16. Delete apps you
don’t need anymore
#accacelife
www.accace.com
www.accace.cz

17. August 2018
Social Security and Health Insurance
- Self-employed persons – submission of Survey of Income and Expenses for 2017 to SSA and HIC, if Registered
Tax Advisor is engaged
Social Security and Health Insurance
- Payment of advances on health insurance contributions for the previous calendar month
Social Security and Health Insurance
- 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)
Social Security and Health Insurance
- 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)
02
08
10
20
27
August
31

18. Wish someone a great day
#accacelife
www.accace.com
www.accace.cz

19. September 2018
Social Security and Health Insurance
- Payment of advances on health insurance contributions for the previous calendar month
Social Security and Health Insurance
- 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
10
20
25
September

20. Go to a concert
#accacelife
www.accace.com
www.accace.cz

21. October 2018
VAT
- Submission of Application for VAT refund from/to another EU member state in accordance with § 82 and § 82a of the VAT Act
Social Security and Health Insurance
- 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)
Social Security and Health Insurance
- 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
01
08
15
22
25
October

22. Set a goal that will motivate you
to get up in the morning
#accacelife
www.accace.com
www.accace.cz

23. November 2018
Social Security and Health Insurance
- Payment of advances on health insurance contributions for the previous calendar month
Social Security and Health Insurance
- 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)
08
20
26
30
November

24. Test drive your dream car
#accacelife
www.accace.com
www.accace.cz

25. December 2018
Social Security and Health Insurance
- 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)
Social Security and Health Insurance
- 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
10
17
20
27
December

26. Go have a party with your friends
#accacelife
www.accace.com
www.accace.cz

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: www.accace.com | www.accace.cz
E-mail: czechrepublic@accace.com

28. What is your next challenge?
#accacelife
www.accace.com
www.accace.cz