Download our Complete 2017 Tax Calendar for the Czech Republic and keep an eye on the main statutory filing obligations in order to avoid any penalties!

1. TAX CALENDAR
CZECH REPUBLIC

2. 25We. - 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
09Mo. - Payment of advances on health insurance contributions for
the previous calendar month
31Tu. - Submission of Real Estate Tax Return for 2017
- Submission of Road Tax Return and payment of the road tax for 2016
2017
January
Su Mo Tu We Th Fr Sa
Social Security and Health Insurance
VAT
Real Estate Tax
Road Tax
20Fr. - Payment of advances on social security contributions for the
previous calendar month
Social Security and Health Insurance

3. 20Mo. - Payment of advances on social security contributions for the
previous calendar month
- Payment of advances on health insurance contributions for
the previous calendar month
08We.
- Monthly VAT payers – VAT return submission and payment of VAT liability
for previous calendar month
27Mo.
2017
February
- 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 EC Sales List – monthly VAT payers and quarterly VAT payers selling
goods to other EU member states
Su Mo Tu We Th Fr Sa
Social Security and Health Insurance
Social Security and Health Insurance
VAT

4. 2017
March
Su Mo Tu We Th Fr Sa
20Mo. - Payment of advances on social security contributions for the
previous calendar month
- Payment of advances on health insurance contributions
for the previous calendar month
08We.
- Monthly VAT payers – VAT return submission and payment of VAT liability
for previous calendar month
27Mo.
- 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 EC Sales List – monthly VAT payers and quarterly VAT payers selling
goods to other EU member states
Social Security and Health Insurance
Social Security and Health Insurance
VAT

5. 18Tu. - Payment of quarterly road tax advances (resp. in December for October
and November, the additional payment for December 2017 is payable by the end of
January 2018)
03Mo. - Submission of 2016 Income Tax Return and payment
of tax liability (taxpayers who are not liable to statutory audit or who did not
engage Registered Tax Advisor)
2017
April
Su Mo Tu We Th Fr Sa
Road Tax
Income Tax
20Th. - Payment of advances on social security contributions for the previous calendar month
Social Security and Health Insurance
10Mo. - Payment of advances on health insurance contributions for the
previous calendar month
Social Security and Health Insurance
25Tu. - 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
VAT

6. 2017
May
Su Mo Tu We Th Fr Sa
10We. - Self-employed persons – payment of social security and health insurance
contribution or additional payment for 2016 (within 8 days from submission of the survey
to SSA and HIC)
02Tu. - Self-employed persons – submission of Survey of income
and expenses for 2016 to SSA and HIC, if the tax payer did not engage
the Registered Tax Advisor
- Submission of Power of Attorney to SSA and HIC, if Registered Tax Advisor
is engaged for preparation and filing of the tax return
Social Security and Health Insurance
Social Security and Health Insurance
22Mo. - Payment of advances on social security contributions for the previous calendar month
Social Security and Health Insurance
09Tu. - Payment of advances on health insurance contributions for the
previous calendar month
Social Security and Health Insurance
25Th. - Monthly VAT payers – VAT return submission and payment of VAT liability
měsíční plátce DPH
- 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
VAT
31We. - Payment of Real Estate Tax for 2017 (taxpayers with tax liability up to CZK 5,000 inclusive)
- Payment of 1st installment of Real Estate Tax for 2017 (taxpayers with tax liability exceeding CZK 5,000,
with the exception of taxpayers engaged in agricultural production and fish farming)
Real Estate Tax

7. 20Tu. - Payment of advances on social security contributions for the previous
calendar month
08Th. - Payment of advances on health insurance contributions for
the previous calendar month
2017
June
Su Mo Tu We Th Fr Sa
Social Security and Health Insurance
Social Security and Health Insurance
26Mo. - 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
VAT

8. 2017
July
Su Mo Tu We Th Fr Sa
17Mo. - Payment of quarterly road tax advances (resp. in December for October
and November, the additional payment for December 2017 is payable by the end of
January 2018)
03Mo. - Submission of 2016 Income Tax Return and payment of tax
liability (taxpayers who are liable to statutory audit or who engaged
Registered Tax Advisor)
Road Tax
Income Tax
20Th. - Payment of advances on social security contributions for the previous
calendar month
Social Security and Health Insurance
10Mo. - Payment of advances on health insurance contributions for the
previous calendar month
Social Security and Health Insurance
31Mo. - Self-employed persons– submission of Survey of Income and Expenses for 2016 to SSA and HIC,
if Registered Tax Advisor is engaged
Social Security and Health Insurance
25Tu. - 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
VAT

9. 21Mo. - Payment of advances on social security contributions for the previous
calendar month
08Tu - Payment of advances on health insurance contributions for
the previous calendar month
25Fr. - Monthly VAT payers – VAT return submission and payment of VAT liability
2017
August
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
Su Mo Tu We Th Fr Sa
Social Security and Health Insurance
Social Security and Health Insurance
VAT
31Th. - Payment of 1st installment of Real Estate Tax for 2017 (taxpayers with tax liability
exceeding CZK 5,000 – taxpayers engaged in agricultural production and fish farming)
Real Estate Tax

10. 20We. - Payment of advances on social security contributions for the
previous calendar month
08Fr. - Payment of advances on health insurance contributions for
the previous calendar month
2017September
Su Mo Tu We Th Fr Sa Social Security and Health Insurance
Social Security and Health Insurance
25Mo. - 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
VAT

11. 2017October
Su Mo Tu We Th Fr Sa
16Mo. Payment of quarterly road tax advances (resp. in December for October and
November, the additional payment for December 2017 is payable by the end of
January 2018
09Mo. - Payment of advances on health insurance contributions for the
previous calendar month
Road Tax
Social Security and Health Insurance
20Fr. - Payment of advances on social security contributions for the previous calendar month
Social Security and Health Insurance
02Mo. - Submission of Application for VAT refund from/to another EU
member state in accordance with § 82 and § 82a of the VAT Act
VAT
25We. - 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
VAT

12. 2017
November
Su Mo Tu We Th Fr Sa
20Mo. - Payment of advances on social security contributions for the previous
calendar month
08We. - Payment of advances on health insurance contributions for the
previous calendar month
Social Security and Health Insurance
Social Security and Health Insurance
30Th. - Payment of 2nd installment of Real Estate Tax for 201 7 (taxpayers with tax
liability exceeding CZK 5,000)
Real Estate Tax
27Mo. - 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
VAT

13. 2017
December
Su Mo Tu We Th Fr Sa
15Fr. - Payment of quarterly road tax advances (resp. in December for
08Fr. - Payment of advances on health insurance contributions
for the previous calendar month
Road Tax
Social Security and Health Insurance
20We. - Payment of advances on social security contributions for the previous
calendar month
Social Security and Health Insurance
27We. - 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
VAT
October and November, the additional payment for December 2017 is payable
by the end of January 2018)

14. About Accace
With more than 330 professionals and branches in 7 countries, Accace
counts as one of the leading outsourcing and advisory services
providers in Central and Eastern Europe.
During past years, while having more than 1400 international companies
as customers, Accace set in motion its strategic expansion outside
CEE to become a provider with truly global reach.
www.accace.com | accace@accace.com
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