Tax calendar for May

May Day, love time, but also a very important deadline for an electronic filing of income statements of persons and companies.

It applies to persons and companies that are not subject to mandatory audit of financial statements, or their tax returns are not filed by a tax advisor. Even this term, however, may not be completely definitive. Additionally, a power of attorney can be arranged with a tax advisor, who can file a tax return until 1 July.

Important dates in May are:

02.05. – Due date of withheld income tax at the special tax rate for March 2022
02.05. – Electronic submission of income tax return and payment of a tax for the year 2021
02.05. – Submission of notification of compliance with the obligation to ensure the minimum amount of biofuels and the due date of the related security
10.05. – Excise duty due date, excluding excise duty on alcohol for March 2022
13.05. – Submission of Intrastat declarations in paper form
17.05. – Submission of Intrastat declarations in electronic form
20.05. – Advance payment due date of the lump-sum personal income tax
20.05. – Due date of withheld advance payment on personal income tax of dependent activity (paid by employers on behalf of employees)
25.05. – Submission and due date of value-added tax return, control report, and EC Sales List for April 2022
25.05. – Submission and due date of the gas, solid fuels, and electricity tax for April 2022
25.05. – Submission of the excise duty return on mineral oils, alcohol, beer, tobacco products, wine and intermediate products for April 2022
25.05. – Excise duty due date on alcohol for March 2022
31.05. – Due date of the first instalment of real estate tax if the tax is higher than CZK 5,000
31.05. – Due date of the real estate tax if the tax is lower than CZK 5,000
31.05. – Submission and due date of Import One Stop Shop regime for April 2022
31.05. – Due date of withheld income tax at the special tax rate for April 2022