Our Czech experts prepared a calendar of tax and other statutory obligations in the Czech Republic, full of crucial deadlines in 2022. If you are involved in local businesses, we highly recommend you to aim your attention to the obligations to avoid the threat of penalties.
Download the calendar in a ready-to-print A4 format with 8 pages, or read more below.
If you are interested in a more elaborated overview on taxation in the respective country, take a look on our latest 2021 Tax guideline for the Czech Republic.
Download our 2022 Calendar
January 10
Income tax
- Notification of entry into the flat tax regime
Social Security and Health Insurance
- Payment of advances on health insurance contributions for the previous calendar month
January 14
Intrastat
- Deadlines for submitting reports in paper form
January 18
Intrastat
- Deadlines for submitting reports in electronic form
January 20
Income tax
- Flat tax advance payments
- Payment of monthly advances on personal income tax from dependent activity – employer
Social Security and Health Insurance
- Calculation of social security and health insurance contributions and submission of reports on payment and amount of contributions – employer
January 25
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
January 31
VAT
- Submission of OSS VAT return and due date for 4th quarter of 2021 within Non-Union and Union scheme
Income tax
- Payment of special withholding tax – employer
- Notification of income paid abroad, if the taxpayer is obliged to file it only once a year (only for tax-exempt or non-taxable income in the Czech Republic exceeding CZK 300,000 per recipient in 2021)
Real Estate Tax
- Submission of Real Estate Tax Return for 2022
Road tax
- Submission of Road Tax Return and payment of the road tax for 2021
Social Security and Health Insurance
- Payment of advances on social security contributions for the relevant calendar month
February 8
Social Security and Health Insurance
- Payment of advances on health insurance contributions for the previous calendar month
February 14
Intrastat
- Deadlines for submitting reports in paper form
February 15
Income tax
- Submission and signature of the employee’s request for annual tax reconciliation performed by the employer
Mandatory share of PWD
- Notification of fulfillment – mandatory share of PWD / complementary fulfillment for 2021
February 16
Intrastat
- Deadlines for submitting reports in electronic form
February 21
Income tax
- Flat tax advance payments
- Payment of monthly advances on personal income tax from dependent activity – employer
Social Security and Health Insurance
- Calculation of social security and health insurance contributions and submission of reports on payment and amount of contributions – employer
February 25
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
February 28
Income tax
- Payment of special withholding tax – employer
Social Security and Health Insurance
- Payment of advances on social security contributions for the relevant calendar month
March 8
Social Security and Health Insurance
- Payment of advances on health insurance contributions for the previous calendar month
March 14
Intrastat
- Deadlines for submitting reports in paper form
March 15
Income tax
- Payment of income tax advances if the last known tax liability is greater than CZK 150,000
March 16
Intrastat
- Deadlines for submitting reports in electronic form
March 21
Income tax
- Flat tax advance payments
- Submission of reconciliation statement of tax on income from dependent activity – employer (in electronic form)
- Payment of monthly advances on personal income tax from dependent activity – employer
Social Security and Health Insurance
- Calculation of social security and health insurance contributions and submission of reports on payment and amount of contributions – employer
March 25
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
March 31
Income tax
- Payment of special withholding tax – employer
Social Security and Health Insurance
- Payment of advances on social security contributions for the relevant calendar month
Corporate responsibilities
- Report on relations
April 1
Income tax
- Submission of reconciliation statement of special withholding tax – employer
- Submission of 2021 personal income tax return and payment of tax liability in paper form (taxpayers who are not liable to statutory audit or who did not engage a registered tax advisor)
- Submission of the notification of tax-exempt income exceeding CZK 5 million, in case of filing a personal income tax return in paper form or when the taxpayer is not obliged to file a personal income tax return
April 8
Social Security and Health Insurance
- Payment of advances on health insurance contributions for the previous calendar month
April 14
Intrastat
- Deadlines for submitting reports in paper form
April 19
Road tax
- Payment of quarterly road tax advances (resp. in December for October and November, the additional payment for December 2022 is payable by the end of January 2023)
April 20
Intrastat
- Deadlines for submitting reports in electronic form
Income tax
- Flat tax advance payments
- Payment of monthly advances on personal income tax from dependent activity – employer
Social Security and Health Insurance
- Calculation of social security and health insurance contributions and submission of reports on payment and amount of contributions – employer
April 25
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
April 30
VAT
- Submission of OSS VAT return and due date for 1st quarter of 2022 within Non-Union and Union scheme
Social Security and Health Insurance
- Annual personal records for pension insurance for 2021 – employer
May 2
Income tax
- Payment of special withholding tax – employer
Social Security and Health Insurance
- Payment of advances on social security contributions for the relevant calendar month
- Self-employed persons – submission of Overview of income and expenses for 2021 to the CSSA and the HIC, if the taxpayer did not engage a registered tax advisor
- Submission of Power of Attorney to the HIC, if a registered tax advisor is engaged for preparation and filing of the tax return
May 9
Social Security and Health Insurance
- Payment of advances on health insurance contributions for the previous calendar month
May 10
Social Security and Health Insurance
- Self-employed persons – payment of social security and health insurance contribution or additional payment for 2021 (within 8 days from submission of the Overview to the CSSA and the HIC)
May 13
Intrastat
- Deadlines for submitting reports in paper form
May 17
Intrastat
- Deadlines for submitting reports in electronic form
May 20
Income tax
- Flat tax advance payments
- Payment of monthly advances on personal income tax from dependent activity – employer
- Calculation of social security and health insurance contributions and submission of reports on payment and amount of contributions – employer
May 25
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
May 31
Income tax
- Payment of special withholding tax – employer
Real Estate Tax
- Payment of Real Estate Tax for 2022 (all taxpayers with tax liability up to CZK 5,000 inclusive)
- Payment of 1st installment of Real Estate Tax for 2022 (taxpayers with tax liability exceeding CZK 5,000, with the exception of taxpayers engaged in agricultural production and fish farming)
Social Security and Health Insurance
- Payment of advances on social security contributions for the relevant calendar month
June 1
Social Security and Health Insurance
- Self-employed persons – submission of Overview of income and expenses for 2021 to the CSSA and the HIC, if the tax return was submitted electronically after 1 April 2022
June 8
Social Security and Health Insurance
- Payment of advances on health insurance contributions for the previous calendar month
June 9
Social Security and Health Insurance
- Self-employed persons – payment of social security and health insurance contribution or additional payment for 2021 (within 8 days from submission of the Overview to the CSSA and the HIC)
June 14
Intrastat
- Deadlines for submitting reports in paper form
June 16
Intrastat
- Deadlines for submitting reports in electronic form
June 20
Income tax
- Flat tax advance payment
- Payment of monthly advances on personal income tax from dependent activity – employer
Social Security and Health Insurance
- Calculation of social security and health insurance contributions and submission of reports on payment and amount of contributions – employer
June 27
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
June 30
Income tax
- Payment of special withholding tax – employer
Social Security and Health Insurance
- Payment of advances on social security contributions for the relevant calendar month
Corporate responsibilities
- Conduct of the General Meeting for the purpose of discussing and approving the regular financial statements
July 8
Social Security and Health Insurance
- Payment of advances on health insurance contributions for the previous calendar month
July 15
Road tax
- Payment of quarterly road tax advances (resp. in December for October and November, the additional payment for December 2022 is payable by the end of January 2023)
July 18
Intrastat
- Deadlines for submitting reports in paper form
July 20
Intrastat
- Deadlines for submitting reports in electronic form
Income tax
- Flat tax advance payments
- Payment of monthly advances on personal income tax from dependent activity – employer
Social Security and Health Insurance
- Calculation of social security and health insurance contributions and submission of reports on payment and amount of contributions – employer
July 25
VAT
- Submission of OSS VAT return and due date for 2nd quarter of 2022 within Non-Union and Union scheme
July 31
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
August 1
Income tax
- Payment of special withholding tax – employer
Social Security and Health Insurance
- Payment of advances on social security contributions for the relevant calendar month
- Submission of Power of Attorney to the CSSA, if a registered tax advisor is engaged for preparation and filing of the tax return
- Self-employed persons – submission of Overview of Income and Expenses for 2021 to the CSSA and the HIC, if a registered tax advisor is engaged
August 8
Social Security and Health Insurance
- Payment of advances on health insurance contributions for the previous calendar month
August 9
Social Security and Health Insurance
- Self-employed persons – payment of social security contribution or additional payment for 2021 (within 8 days from submission of the Overview to the CSSA and the HIC)
August 12
Intrastat
- Deadlines for submitting reports in paper form
August 15
Intrastat
- Deadlines for submitting reports in electronic form
August 22
Income tax
- Flat tax advance payments
- Payment of monthly advances on personal income tax from dependent activity – employer
Social Security and Health Insurance
- Calculation of social security and health insurance contributions and submission of reports on payment and amount of contributions – employer
August 25
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
August 31
Income tax
- Payment of special withholding tax – employer
Real Estate Tax
- Payment of 1st installment of Real Estate Tax for 2022 (taxpayers with tax liability exceeding CZK 5,000 – taxpayers engaged in agricultural production and fish farming)
Social Security and Health Insurance
- Payment of advances on social security contributions for the relevant calendar month
September 8
Social Security and Health Insurance
- Payment of advances on health insurance contributions for the previous calendar month
September 14
Intrastat
- Deadlines for submitting reports in paper form
September 16
Intrastat
- Deadlines for submitting reports in electronic form
September 20
Income tax
- Flat tax advance payments
- Payment of monthly advances on personal income tax from dependent activity – employer
Social Security and Health Insurance
- Calculation of social security and health insurance contributions and submission of reports on payment and amount of contributions – employer
September 26
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
September 30
Income tax
- Payment of special withholding tax – employer
Social Security and Health Insurance
- Payment of advances on social security contributions for the relevant calendar month
October 10
Social Security and Health Insurance
- Payment of advances on health insurance contributions for the previous calendar month
October 14
Intrastat
- Deadlines for submitting reports in paper form
October 17
Road tax
- Payment of quarterly road tax advances (resp. in December for October and November, the additional payment for December 2022 is payable by the end of January 2023)
October 18
Intrastat
- Deadlines for submitting reports in electronic form
October 20
Income tax
- Flat tax advance payments
- Payment of monthly advances on personal income tax from dependent activity – employer
Social Security and Health Insurance
- Calculation of social security and health insurance contributions and submission of reports on payment and amount of contributions – employer
October 25
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
October 31
VAT
- Application for VAT Group registration, cancellation or change of the registration
- Submission of OSS VAT return and due date for 3rd quarter of 2022 within Non-Union and Union scheme
Income tax
- Payment of special withholding tax – employer
Social Security and Health Insurance
- Payment of advances on social security contributions for the relevant calendar month
November 8
Social Security and Health Insurance
- Payment of advances on health insurance contributions for the previous calendar month
November 14
Intrastat
- Deadlines for submitting reports in paper form
November 16
Intrastat
- Deadlines for submitting reports in electronic form
November 21
Income tax
- Flat tax advance payments
- Payment of monthly advances on personal income tax from dependent activity – employer
Social Security and Health Insurance
- Calculation of social security and health insurance contributions and submission of reports on payment and amount of contributions – employer
November 25
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
November 30
Income tax
- Payment of special withholding tax – employer
Real Estate Tax
- Payment of 2nd installment of Real Estate Tax for 2022 (all taxpayers with tax liability exceeding CZK 5,000)
Social Security and Health Insurance
- Payment of advances on social security contributions for the relevant calendar month
December 8
Social Security and Health Insurance
- Payment of advances on health insurance contributions for the previous calendar month
December 14
Intrastat
- Deadlines for submitting reports in paper form
December 15
Intrastat
- Deadlines for submitting reports in electronic form
Road tax
- Payment of quarterly road tax advances (resp. in December for October and November, the additional payment for December 2022 is payable by the end of January 2023)
December 20
Income tax
- Flat tax advance payments
- Payment of monthly advances on personal income tax from dependent activity – employer
Social Security and Health Insurance
- Calculation of social security and health insurance contributions and submission of reports on payment and amount of contributions – employer
December 27
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
December 31
VAT
- VAT refund from the United Kingdom for the period from 1 July 2021 to 30 June 2022
Country by country reporting
- Submission of a CbCR Report for the reporting period 2021 (if the multinational enterprise became obliged for the immediately preceding reporting period calendar year 2020)
- Submission of a CbCR Report if the first reporting period of the multinational enterprise is 2022 (if the multinational enterprise became obliged for the immediately preceding reporting period 2021)
Corporate responsibilities
- General Meeting deciding on the distribution of profits
- The Supervisory Board (if relevant) reports on its activities to the General Meeting
- Publication of the annual report
- Filling of the documents with the Collection of Deeds
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