{"id":9838,"date":"2024-01-25T09:37:16","date_gmt":"2024-01-25T09:37:16","guid":{"rendered":"https:\/\/savinopartners.com\/?p=9838"},"modified":"2024-01-25T09:37:19","modified_gmt":"2024-01-25T09:37:19","slug":"important-tax-dates-and-deadlines-for-2024","status":"publish","type":"post","link":"https:\/\/savinopartners.com\/en\/2024\/01\/25\/important-tax-dates-and-deadlines-for-2024\/","title":{"rendered":"Important tax dates and deadlines for 2024"},"content":{"rendered":"\n\n\n\n\n

With this article, a complete overview of deadlines for the submission of tax declarations is provided, encompassing those related to personal and corporate income tax<\/strong>, value-added tax<\/strong> (inclusive of summary and control reports), circulation tax, consumption tax, energy tax<\/strong>, and property tax<\/strong>. Additionally, information on deadlines for the submission of the Summary of Revenues and Expenditures<\/strong> is presented below.<\/p>\n\n\n\n

Income Tax (Da\u0148 z p\u0159\u00edjm\u016f)<\/strong><\/h2>\n\n\n\n

It is mandatory to submit an income tax return within 3 months from the end of the fiscal period<\/strong>. If the declaration is submitted electronically, the deadline is extended to 4 months after the end of the fiscal period<\/strong>.<\/p>\n\n\n\n

If, by law, the taxpayer is obligated to subject the balance sheet to audit by a certified public accountant or engages the services of a tax consultant for the submission of the income tax return, the deadline is extended to 6 months from the end of the fiscal period<\/strong>.<\/p>\n\n\n\n

Following is a summarized table:<\/p>\n\n\n\n

Basic deadline<\/strong><\/td>02\/04\/2024<\/td><\/tr>
With electronic submission<\/strong><\/td>02\/05\/2024<\/td><\/tr>
With obligation of verification or submission by a consultant<\/strong><\/td>01\/07\/2024<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Summary of Revenues and Expenditures (P\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch)<\/strong><\/h2>\n\n\n\n

Self-employed individuals are required to submit the Summary of Revenues and Expenses, unless they are registered for the flat-rate tax. The deadlines for the aforementioned statement are provided in the summary table below.<\/p>\n\n\n\n

With income tax return by the basic deadline<\/strong><\/td>02\/05\/2024<\/td><\/tr>
With income tax return submitted electronically<\/strong><\/td>03\/06\/2024<\/td><\/tr>
With income tax return submitted after 01\/07\/2024<\/strong><\/td>01\/08\/2024<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Withholding Tax<\/strong><\/h2>\n\n\n\n

Employees hired under an employment contract, who have not signed the taxpayer declaration related to personal income tax from dependent activities and earn a monthly income up to 10,000 CZK (inclusive), are subject to taxation through withholding tax as prescribed by law. In this case, the withholding tax rate is 15%.<\/p>\n\n\n\n

The declaration must be submitted by April 2, 2024<\/strong>.<\/p>\n\n\n\n

Starting from July 1, 2024, the new limit established for an individual employment contract will be increased to 10,500 CZK (25% of the average salary), and simultaneously, a second limit for multiple contracts will be set at 17,500 CZK (40% of the average salary).<\/p>\n\n\n\n

Summary Tables<\/h2>\n\n\n\n

Below is the 2024 tax calendar for commonly paid taxes such as income tax, road tax, value-added tax, and property tax, listed chronologically<\/strong>:<\/p>\n\n\n\n

Date<\/strong><\/td>Tax<\/strong><\/td>Description<\/strong><\/td><\/tr>
25\/01\/2024<\/td>V.A.T.<\/td>Income tax and taxes due, presentation of the summary and control report for the 4th quarter and December 2023<\/td><\/tr>
25\/01\/2024<\/td>Excise duty<\/td>Income tax for December 2023<\/td><\/tr>
25\/01\/2024<\/td>Energy taxes<\/td>Income tax and deadline for gas, solid fuel, and electricity tax for December 2023<\/td><\/tr>
31\/01\/2024<\/td>Road tax<\/td>Income tax and taxes due for 2023<\/td><\/tr>
31\/01\/2024<\/td>Property tax<\/td>Income tax for 2024<\/td><\/tr>
31\/01\/2024<\/td>V.A.T.<\/td>Income tax and tax due for OSS<\/td><\/tr>
26\/02\/2024<\/td>V.A.T.<\/td>Income tax and taxes due, presentation of the summary and control report for January 2024<\/td><\/tr>
26\/02\/2024<\/td>Excise duty<\/td>Income tax for January 2024<\/td><\/tr>
26\/02\/2024<\/td>Energy taxes<\/td>Income tax and deadline for gas, solid fuel, and electricity tax for January 2024<\/td><\/tr>
29\/02\/2024<\/td>V.A.T.<\/td>Income tax and tax due for OSS – import regime<\/td><\/tr>
15\/03\/2024<\/td>Income tax<\/td>Quarterly tax advance deadline<\/td><\/tr>
20\/03\/2024<\/td>Income tax<\/td>Electronic submission of income tax declarations for dependent activities for the 2023 tax year<\/td><\/tr>
25\/03\/2024<\/td>Excise duty<\/td>Income tax for February 2024<\/td><\/tr>
25\/03\/2024<\/td>Energy taxes<\/td>Income tax and deadline for gas, solid fuel, and electricity tax for February 2024<\/td><\/tr>
31\/03\/2024<\/td>Income tax<\/td>Submission of income tax declaration for the 2023 tax year (non-electronic format)<\/td><\/tr>
31\/03\/2024<\/td>V.A.T.<\/td>Income tax and tax due for OSS – import regime<\/td><\/tr>
02\/04\/2024<\/td>Income tax<\/td>Submission of withholding tax declaration according to the special tax rate for the 2023 fiscal year<\/td><\/tr>
Submission of income tax declaration and payment of tax for 2023 if submitted by the fundamental deadline<\/td><\/tr>
25\/04\/2024<\/td>V.A.T.<\/td>Income tax and taxes due, presentation of the summary and control report for the 1st quarter and March 2024<\/td><\/tr>
25\/04\/2024<\/td>Excise duty<\/td>Income tax for March 2024<\/td><\/tr>
25\/04\/2024<\/td>Energy taxes<\/td>Income tax and deadline for gas, solid fuel, and electricity tax for March 2024<\/td><\/tr>
30\/04\/2024<\/td>V.A.T.<\/td>Income tax and tax due for OSS \u2013 extra-EU regime, EU regime, import regime<\/td><\/tr>
02\/05\/2024<\/td>Income tax<\/td>Submission of income tax declaration and payment of tax for 2023 if not submitted by the base period and will be submitted in electronic format<\/td><\/tr>
27\/05\/2024<\/td>V.A.T.<\/td>Income tax and taxes due, presentation of the summary and control report for April 2024<\/td><\/tr>
27\/05\/2024<\/td>Excise duty<\/td>Income tax for April 2024<\/td><\/tr>
27\/05\/2024<\/td>Energy taxes<\/td>Income tax and deadline for gas, solid fuel, and electricity tax for April 2024<\/td><\/tr>
31\/05\/2024<\/td>Property tax<\/td>Deadline for the first installment of tax (taxpayers with taxes exceeding 5,000 CZK, except for taxpayers engaged in agricultural production and aquaculture)<\/td><\/tr>
31\/05\/2024<\/td>V.A.T.<\/td>Income tax and tax due for OSS – import regime<\/td><\/tr>
17\/06\/2024<\/td>Income tax<\/td>Deadline for quarterly or semi-annual tax installment<\/td><\/tr>
25\/06\/2024<\/td>V.A.T.<\/td>Income tax and taxes due, presentation of the summary and control report for May 2024<\/td><\/tr>
25\/06\/2024<\/td>Excise duty<\/td>Income tax for May 2024<\/td><\/tr>
25\/06\/2024<\/td>Energy taxes<\/td>Income tax and deadline for gas, solid fuel, and electricity tax for May 2024<\/td><\/tr>
30\/06\/2024<\/td>V.A.T.<\/td>Income tax and tax due for OSS – import regime<\/td><\/tr>
01\/07\/2024<\/td>Income tax<\/td>File income tax declaration and pay taxes for 2024 (taxpayer subject to mandatory audit or has a tax consultant)<\/td><\/tr>
25\/07\/2024<\/td>V.A.T.<\/td>Income tax and taxes due, presentation of the summary and control report for the 2nd quarter and June 2024<\/td><\/tr>
25\/07\/2024<\/td>Excise duty<\/td>Income tax for June 2024<\/td><\/tr>
25\/07\/2024<\/td>Energy taxes<\/td>Income tax and deadline for gas, solid fuel, and electricity tax for June 2024<\/td><\/tr>
31\/07\/2024<\/td>V.A.T.<\/td>Income tax and tax due for OSS – EU regime, import regime<\/td><\/tr>
26\/08\/2024<\/td>V.A.T.<\/td>Income tax and taxes due, presentation of the summary and control report for July 2024<\/td><\/tr>
26\/08\/2024<\/td>Excise duty<\/td>Income tax for July 2024<\/td><\/tr>
26\/08\/2024<\/td>Energy taxes<\/td>Income tax and deadline for gas, solid fuel, and electricity tax for July 2024<\/td><\/tr>
31\/08\/2024<\/td>V.A.T.<\/td>Income tax and tax due for OSS – import regime<\/td><\/tr>
16\/09\/2024<\/td>Income tax<\/td>Quarterly tax advance deadline<\/td><\/tr>
25\/09\/2024<\/td>V.A.T.<\/td>Income tax and taxes due, presentation of the summary and control report for August 2024<\/td><\/tr>
25\/09\/2024<\/td>Excise duty<\/td>Income tax August 2024<\/td><\/tr>
25\/09\/2024<\/td>Energy taxes<\/td>Income tax and deadline for gas, solid fuel, and electricity tax expiring in August 2024<\/td><\/tr>
30\/09\/2024<\/td>V.A.T.<\/td>Income tax and tax due for OSS – import regime<\/td><\/tr>
30\/09\/2024<\/td>V.A.T.<\/td>Submission of a refund request for VAT from the EU under \u00a7 82 of the VAT Law<\/td><\/tr>
25\/10\/2024<\/td>V.A.T.<\/td>Income tax and taxes due, presentation of the summary and control report for the 3rd quarter and September 2024<\/td><\/tr>
25\/10\/2024<\/td>Excise duty<\/td>Income tax for September 2024<\/td><\/tr>
25\/10\/2024<\/td>Energy taxes<\/td>Income tax and gas, solid fuel, and electricity tax due in September 2024<\/td><\/tr>
31\/10\/2024<\/td>V.A.T.<\/td>Deadline for submitting the group registration application<\/td><\/tr>
31\/10\/2024<\/td>V.A.T.<\/td>Income tax and tax due for OSS \u2013 extra-EU regime, EU regime, import regime<\/td><\/tr>
25\/11\/2024<\/td>V.A.T.<\/td>Income tax and taxes due, presentation of the summary and control report for October 2024<\/td><\/tr>
25\/11\/2024<\/td>Excise duty<\/td>Income tax for October 2024<\/td><\/tr>
25\/11\/2024<\/td>Energy taxes<\/td>Income tax and deadline for gas, solid fuel, and electricity tax for October 2024<\/td><\/tr>
30\/11\/2024<\/td>V.A.T.<\/td>Income tax and tax due for OSS – import regime<\/td><\/tr>
02\/12\/2024<\/td>Property tax<\/td>Deadline for the 2nd installment of tax (taxpayers with taxes exceeding 5,000 CZK)<\/td><\/tr>
16\/12\/2024<\/td>Income tax<\/td>Deadline for quarterly or semi-annual tax installment<\/td><\/tr>
27\/12\/2024<\/td>V.A.T.<\/td>Income tax and taxes due, presentation of the summary and control report for November 2024<\/td><\/tr>
27\/12\/2024<\/td>Excise duty<\/td>Income tax for November 2024<\/td><\/tr>
27\/12\/2024<\/td>Energy taxes<\/td>Tax return and tax due on gas, solid fuels and electricity due in November 2024<\/td><\/tr>
31\/12\/2024<\/td>V.A.T.<\/td>Tax return and tax due for OSS – import regime<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Following are the same deadlines in detail for V.A.T., excise duty, property tax, income tax <\/strong>and energy tax<\/strong>:<\/p>\n\n\n\n

Date<\/strong><\/td>Tax<\/strong><\/td>Description<\/strong><\/td><\/tr>
25\/01\/2024<\/td>V.A.T.<\/td>Income tax and taxes due, presentation of the summary and control report for the 4th quarter and December 2023<\/td><\/tr>
31\/01\/2024<\/td>V.A.T.<\/td>Income tax and tax due for OSS<\/td><\/tr>
26\/02\/2024<\/td>V.A.T.<\/td>Income tax and taxes due, presentation of the summary and control report for January 2024<\/td><\/tr>
29\/02\/2024<\/td>V.A.T.<\/td>Income tax and tax due for OSS – import regime<\/td><\/tr>
31\/03\/2024<\/td>V.A.T.<\/td>Income tax and tax due for OSS – import regime<\/td><\/tr>
25\/04\/2024<\/td>V.A.T.<\/td>Income tax and taxes due, presentation of the summary and control report for the 1st quarter and March 2024<\/td><\/tr>
30\/04\/2024<\/td>V.A.T.<\/td>Income tax and tax due for OSS \u2013 extra-EU regime, EU regime, import regime<\/td><\/tr>
27\/05\/2024<\/td>V.A.T.<\/td>Income tax and taxes due, presentation of the summary and control report for April 2024<\/td><\/tr>
31\/05\/2024<\/td>V.A.T.<\/td>Income tax and tax due for OSS – import regime<\/td><\/tr>
25\/06\/2024<\/td>V.A.T.<\/td>Income tax and taxes due, presentation of the summary and control report for May 2024<\/td><\/tr>
30\/06\/2024<\/td>V.A.T.<\/td>Income tax and tax due for OSS – import regime<\/td><\/tr>
25\/07\/2024<\/td>V.A.T.<\/td>Income tax and taxes due, presentation of the summary and control report for the 2nd quarter and June 2024<\/td><\/tr>
31\/07\/2024<\/td>V.A.T.<\/td>Income tax and tax due for OSS – EU regime, import regime<\/td><\/tr>
26\/08\/2024<\/td>V.A.T.<\/td>Income tax and taxes due, presentation of the summary and control report for July 2024<\/td><\/tr>
31\/08\/2024<\/td>V.A.T.<\/td>Income tax and tax due for OSS – import regime<\/td><\/tr>
25\/09\/2024<\/td>V.A.T.<\/td>Income tax and taxes due, presentation of the summary and control report for August 2024<\/td><\/tr>
30\/09\/2024<\/td>V.A.T.<\/td>Income tax and tax due for OSS – import regime<\/td><\/tr>
30\/09\/2024<\/td>V.A.T.<\/td>Submission of a refund request for VAT from the EU under \u00a7 82 of the VAT Law<\/td><\/tr>
25\/10\/2024<\/td>V.A.T.<\/td>Income tax and taxes due, presentation of the summary and control report for the 3rd quarter and September 2024<\/td><\/tr>
31\/10\/2024<\/td>V.A.T.<\/td>Deadline for submitting the group registration application<\/td><\/tr>
31\/10\/2024<\/td>V.A.T.<\/td>Income tax and tax due for OSS \u2013 extra-EU regime, EU regime, import regime<\/td><\/tr>
25\/11\/2024<\/td>V.A.T.<\/td>Income tax and taxes due, presentation of the summary and control report for October 2024<\/td><\/tr>
30\/11\/2024<\/td>V.A.T.<\/td>Income tax and tax due for OSS – import regime<\/td><\/tr>
27\/12\/2024<\/td>V.A.T.<\/td>Income tax and taxes due, presentation of the summary and control report for November 2024<\/td><\/tr>
31\/12\/2024<\/td>V.A.T.<\/td>Tax return and tax due for OSS – import regime<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
Date<\/strong><\/td>Tax<\/strong><\/td>Description<\/strong><\/td><\/tr>
25\/01\/2024<\/td>Excise duty<\/td>Income tax for December 2023<\/td><\/tr>
26\/02\/2024<\/td>Excise duty<\/td>Income tax for January 2024<\/td><\/tr>
25\/03\/2024<\/td>Excise duty<\/td>Income tax for February 2024<\/td><\/tr>
25\/04\/2024<\/td>Excise duty<\/td>Income tax for March 2024<\/td><\/tr>
27\/05\/2024<\/td>Excise duty<\/td>Income tax for April 2024<\/td><\/tr>
25\/06\/2024<\/td>Excise duty<\/td>Income tax for May 2024<\/td><\/tr>
25\/07\/2024<\/td>Excise duty<\/td>Income tax for June 2024<\/td><\/tr>
26\/08\/2024<\/td>Excise duty<\/td>Income tax for July 2024<\/td><\/tr>
25\/09\/2024<\/td>Excise duty<\/td>Income tax August 2024<\/td><\/tr>
25\/10\/2024<\/td>Excise duty<\/td>Income tax for September 2024<\/td><\/tr>
25\/11\/2024<\/td>Excise duty<\/td>Income tax for October 2024<\/td><\/tr>
27\/12\/2024<\/td>Excise duty<\/td>Income tax for November 2024<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
Date<\/strong><\/td>Tax<\/strong><\/td>Description<\/strong><\/td><\/tr>
31\/01\/2024<\/td>Property tax<\/td>Income tax for 2024<\/td><\/tr>
31\/05\/2024<\/td>Property tax<\/td>Deadline for the first installment of tax (taxpayers with taxes exceeding 5,000 CZK, except for taxpayers engaged in agricultural production and aquaculture)<\/td><\/tr>
02\/12\/2024<\/td>Property tax<\/td>Deadline for the 2nd installment of tax (taxpayers with taxes exceeding 5,000 CZK)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
Date<\/strong><\/td>Tax<\/strong><\/td>Description<\/strong><\/td><\/tr>
15\/03\/2024<\/td>Income tax<\/td>Quarterly tax advance deadline<\/td><\/tr>
20\/03\/2024<\/td>Income tax<\/td>Electronic submission of income tax declarations for dependent activities for the 2023 tax year<\/td><\/tr>
31\/03\/2024<\/td>Income tax<\/td>Submission of income tax declaration for the 2023 tax year (non-electronic format)<\/td><\/tr>
02\/04\/2024<\/td>Income tax<\/td>Submission of withholding tax declaration according to the special tax rate for the 2023 fiscal year<\/td><\/tr>
Submission of income tax declaration and payment of tax for 2023 if submitted by the fundamental deadline<\/td><\/tr>
02\/05\/2024<\/td>Income tax<\/td>Submission of income tax declaration and payment of tax for 2023 if not submitted by the base period and will be submitted in electronic format<\/td><\/tr>
17\/06\/2024<\/td>Income tax<\/td>Deadline for quarterly or semi-annual tax installment<\/td><\/tr>
01\/07\/2024<\/td>Income tax<\/td>File income tax declaration and pay taxes for 2024 (taxpayer subject to mandatory audit or has a tax consultant)<\/td><\/tr>
16\/09\/2024<\/td>Income tax<\/td>Quarterly tax advance deadline<\/td><\/tr>
16\/12\/2024<\/td>Income tax<\/td>Deadline for quarterly or semi-annual tax installment<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
Date<\/strong><\/td>Tax<\/strong><\/td>Description<\/strong><\/td><\/tr>
25\/01\/2024<\/td>Energy taxes<\/td>Income tax and deadline for gas, solid fuel, and electricity tax for December 2023<\/td><\/tr>
26\/02\/2024<\/td>Energy taxes<\/td>Income tax and deadline for gas, solid fuel, and electricity tax for January 2024<\/td><\/tr>
25\/03\/2024<\/td>Energy taxes<\/td>Income tax and deadline for gas, solid fuel, and electricity tax for February 2024<\/td><\/tr>
25\/04\/2024<\/td>Energy taxes<\/td>Income tax and deadline for gas, solid fuel, and electricity tax for March 2024<\/td><\/tr>
27\/05\/2024<\/td>Energy taxes<\/td>Income tax and deadline for gas, solid fuel, and electricity tax for April 2024<\/td><\/tr>
25\/06\/2024<\/td>Energy taxes<\/td>Income tax and deadline for gas, solid fuel, and electricity tax for May 2024<\/td><\/tr>
25\/07\/2024<\/td>Energy taxes<\/td>Income tax and deadline for gas, solid fuel, and electricity tax for June 2024<\/td><\/tr>
26\/08\/2024<\/td>Energy taxes<\/td>Income tax and deadline for gas, solid fuel, and electricity tax for July 2024<\/td><\/tr>
25\/09\/2024<\/td>Energy taxes<\/td>Income tax and deadline for gas, solid fuel, and electricity tax expiring in August 2024<\/td><\/tr>
25\/10\/2024<\/td>Energy taxes<\/td>Income tax and gas, solid fuel, and electricity tax due in September 2024<\/td><\/tr>
25\/11\/2024<\/td>Energy taxes<\/td>Income tax and deadline for gas, solid fuel, and electricity tax for October 2024<\/td><\/tr>
27\/12\/2024<\/td>Energy taxes<\/td>Tax return and tax due on gas, solid fuels and electricity due in November 2024<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Source: https:\/\/www.pkfapogeo.cz\/<\/a><\/p>\n\n\n\n

Graphic source: https:\/\/storyset.com\/<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

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