Tax calendar

tax due for November 2025 (excluding excise duty on alcohol)

monthly payment of the total of withheld advances on personal income tax from dependent activities for December 2025

maturity of the lump sum advance payment

tax return and tax due date for the 4th quarter of 2025

tax return and tax due date for the 4th quarter of 2025 and for December 2025

summary report for the 4th quarter of 2025 and December 2025

control report for the 4th quarter of 2025 and December 2025

tax return and due date for gas, solid fuels and electricity tax for December 2025

electricity tax return for the 2nd half of 2025 in the case of a payer, 1. who was a payer for the entire immediately preceding calendar year, 2. whose tax base for the immediately preceding calendar year did not exceed 350 MWh and 3. whose tax base did not exceed 250 MWh in the first calendar half of the given year

tax due for November 2025 (only excise tax on alcohol)

tax return for December 2025

tax return for claiming a refund of excise duty pursuant to Section 56 of the Excise Duty Act (heat production) for the 4th quarter of 2025

tax return for claiming a refund of excise duty pursuant to Section 56a of the Excise Duty Act (other gasolines) for the 4th quarter of 2025

tax return for claiming a refund of excise tax pursuant to Section 57 of the Excise Tax Act (forestry or pond farming) for the 4th quarter of 202 5

tax return to claim the right to a refund of excise duty according to

Section 57 of the Act on Excise Duties (Plant Production and/or Livestock Breeding) for the 2nd Half of 2025

submission of CESOP (Central Electronic Payment Information System) Notification for Q4 2025

submission of the Notification of the amount of turnover per calendar quarter in the cross-border VAT regime for small enterprises (SMEs) for the 4th quarter of 2025 Financial Bulletin 18/2025 3 FEBRUARY

tax return and tax due date to One Stop Shop (hereinafter referred to as “OSS”)

non-EU regime, EU regime, import regime

tax return and tax due date for 2025

tax return (full) or partial tax return for 2026

withholding tax payment according to the special tax rate for December 2025

filing a report pursuant to Section 14zy of Act No. 164/2013 Coll., as amended

filing a notification pursuant to Section 14zzf of Act No. 164/2013 Coll., as amended

tax due for December 2025 (excluding excise duty on alcohol)

make a declaration of a taxpayer of personal income tax from dependent activities for the tax period 2026 and submit an application for the annual settlement of tax advances and tax benefits for the tax period 2025

monthly payment of the total of withheld advances on income tax of natural persons from dependent activities for January 2026

maturity of the lump sum advance payment

tax due for December 2025 (only excise tax on alcohol)

tax return and tax due date for January 2026

summary report for January 2026

inspection report for January 2026

tax return and due date for gas, solid fuels and electricity tax for January 2026

tax return for January 2026

tax return and tax due date for OSS – import regime

filing of self-employment income tax return for the 2025 tax period (not electronically)

withholding tax payment according to the special tax rate for January 2026

tax due for January 2026 (excluding excise duty on alcohol)

quarterly tax advance

monthly payment of the total of withheld advances on personal income tax from dependent activities for February 2026

electronic submission of self-employment income tax return for the 2025 tax period

maturity of the lump sum advance payment

tax return and tax due date for February 2026

summary report for February 2026

inspection report for February 2026

tax return and due date for gas, solid fuels and electricity tax for February 2026

tax return for February 2026

tax due for January 2026 (only excise tax on alcohol)

tax return and tax due date for OSS – import regime

withholding tax payment according to the special tax rate for February 2026

tax return for claiming a refund of excise duty pursuant to Section 57 of the Excise Duty Act (crop production and/or livestock farming) for the year 2025

filing a tax return on unexpected profits and paying tax for 2025 (tax return filed within the basic deadline pursuant to Section 136(1) of the Tax Code)

filing of a statement of tax collected by withholding according to the special tax rate for the 2025 tax period

filing of income tax return and payment of tax for 2025 (tax return filed within the basic deadline pursuant to Section 136(1) of the Tax Code)

tax due for February 2026 (excluding excise duty on alcohol)

monthly payment of the total of withheld advances on personal income tax from dependent activities for March 2026

maturity of the lump sum advance payment

tax due for February 2026 (only excise tax on alcohol)

tax return and tax due date for the 1st quarter of 2026

summary report for the 1st quarter and for March 2026

control report for the 1st quarter and for March 2026

tax return and tax due date for the 1st quarter and for March 2026

tax return and due date for gas, solid fuels and electricity tax for March 2026

tax return for claiming a refund of excise duty pursuant to Section 56 of the Excise Duty Act (heat production) for the 1st quarter of 2026

tax return for claiming the right to a refund of excise duty pursuant to Section 56a of the Excise Duty Act (other gasolines) for the 1st quarter of 2026

tax return for claiming a refund of excise tax pursuant to Section 57 of the Excise Tax Act (forestry or pond farming) for the 1st quarter of 2026

tax return for March 2026

tax return and tax due date for OSS – non-EU regime, EU regime, import regime

submission of the notification on the amount of turnover per calendar quarter in the cross-border VAT regime for small enterprises (SMEs) for the 1st quarter of 2026

submission of CESOP (Central Electronic Payment Information System) Notification for the 1st quarter of 2026

withholding tax payment according to the special tax rate for March 2026

filing a tax return on unexpected profits and paying tax for 2025, if the tax return was not filed within the basic deadline pursuant to Section 136(1) of the Tax Code and the tax return will be filed electronically

filing of income tax returns and payment of tax for 2025, if the tax return was not filed within the basic deadline pursuant to Section 136(1) of the Tax Code and the tax return will be filed electronically

tax due for March 2026 (excluding excise duty on alcohol)

monthly payment of the total of withheld advances on personal income tax from dependent activities for April 2026

maturity of the lump sum advance payment

summary report for April 2026

inspection report for April 2026

tax return and tax due date for April 2026

tax return and payment of tax on gas, solid fuels and electricity for April 2026

tax due for March 2026 (only excise tax on alcohol)

tax return for April 2026

tax return and tax due date for OSS - import regime

due date of the entire tax (taxpayers with tax amount up to and including CZK 5,000)

due date of the 1st tax installment (taxpayers with tax higher than CZK 5,000, with the exception of taxpayers engaged in agricultural production)

withholding tax payment according to the special tax rate for April 2026

tax due for April 2026 (excluding excise duty on alcohol)

quarterly or semi-annual tax advance

monthly payment of the total of withheld advances on personal income tax from dependent activities for May 2026

maturity of the lump sum advance

tax due for April 2026 (only excise tax on alcohol)

tax return and tax due date for May 2026

summary report for May 2026

inspection report for May 2026

tax return and due date for gas, solid fuels and electricity tax for May 2026

tax return for May 2026

tax return and tax due date for OSS – import regime

withholding tax payment according to the special tax rate for May 2026

filing a notification pursuant to Section 13k of Act No. 164/2013 Coll., as amended

filing a notification pursuant to Section 13k of Act No. 164/2013 Coll., as amended

for the year 2025, the small taxpayer's mandatory audit or tax return was not filed within the basic deadline pursuant to Section 136, paragraph 1 of the Tax Code and was subsequently filed by an advisor

filing an income tax return and paying tax for 2025, if the taxpayer has a mandatory audit or the tax return was not filed within the basic deadline pursuant to Section 136(1) of the Tax Code and was subsequently filed by an advisor

the group's reporting period is the calendar year

tax due for May 2026 (excluding excise duty on alcohol)

monthly payment of the total of withheld advances on personal income tax from dependent activities for June 2026

maturity of the lump sum advance payment

tax return and tax due date for the 2nd quarter of 2026

tax return and tax due date for the 2nd quarter and for June 2026

control report for the 2nd quarter and for June 2026

summary report for the 2nd quarter and for June 2026

tax return and due date for gas, solid fuels and electricity tax for June 2026

tax return for electricity tax for the first half of 2026 in the case of a payer who: 1. was a payer for the entire immediately preceding calendar year and 2. whose tax base for the immediately preceding calendar year did not exceed 350 MWh.

tax due for May 2026 (only excise tax on alcohol)

tax return for June 2026

tax return for claiming a refund of excise duty pursuant to Section 56 of the Excise Duty Act (heat production) for the 2nd quarter of 2026

tax return for claiming the right to a refund of excise duty pursuant to Section 56a of the Excise Duty Act (other gasolines) for the 2nd quarter of 2026

tax return for claiming a refund of excise duty pursuant to Section 57 of the Excise Duty Act (forestry or pond farming) for the 2nd quarter of 2026

tax return for claiming a refund of excise duty pursuant to Section 57 of the Excise Duty Act (crop production or livestock farming) for the first half of 202 6

tax return and tax due date for OSS – non-EU regime, EU regime, import regime

submission of the notification on the amount of turnover per calendar quarter in the cross-border VAT regime for small enterprises (SMEs) for the 2nd quarter of 2026

submission of CESOP (Central Electronic Payment Information System) Notification for the 2nd quarter of 2026

withholding tax payment according to the special tax rate for June 2026

tax due for June 2026 (excluding excise duty on alcohol)

monthly payment of the total of withheld advances on personal income tax from dependent activities for July 2026

maturity of the lump sum advance payment

tax due for June 2026 (only excise tax on alcohol)

tax return and tax due for July 2026

summary report for July 2026

inspection report for July 2026

tax return and due date for gas, solid fuels and electricity tax for July 2026

tax return for July 2026

due date of the 1st tax installment (taxpayers operating agricultural production with a tax higher than CZK 5,000)

tax return and tax due date for OSS - import regime

withholding tax payment according to the special tax rate for July 2026

tax due for July 2026 (excluding excise duty on alcohol)

quarterly tax advance

monthly payment of the total of withheld advances on personal income tax from dependent activities for August 2026

maturity of the lump sum advance payment

tax due for July 2026 (only excise duty on alcohol)

tax return and tax due date for August 2026

summary report for August 2026

inspection report for August 2026

tax return and payment of tax on gas, solid fuels and electricity for August 2026

tax return for August 2026

application for VAT refund from the EU according to Section 82 of the VAT Act

tax return and tax due date for OSS – import regime

withholding tax payment according to the special tax rate for August 2026

tax due for August 2026 (excluding excise duty on alcohol)

monthly payment of the total of withheld advances on personal income tax from dependent activities for September 2026

maturity of the lump sum advance payment

tax return and tax due date for the 3rd quarter of 2026

tax return and tax due date for the 3rd quarter and for September 2026

summary report for the 3rd quarter and September 2026

control report for the 3rd quarter and for September 2026

tax return and due date for gas, solid fuels and electricity tax for September 2026

tax due for August 2026 (only excise tax on alcohol)

tax return for September 2026

tax return for claiming a refund of excise duty pursuant to Section 56 of the Excise Duty Act (heat production) for the 3rd quarter of 2026

tax return for claiming the right to a refund of excise duty pursuant to Section 56a of the Excise Duty Act (other gasolines) for the 3rd quarter of 2026

tax return for claiming a refund of excise duty pursuant to Section 57 of the Excise Duty Act (forestry or pond farming) for the 3rd quarter of 2026

tax return and tax due date for OSS - non-EU regime, EU regime, import regime

submission of the notification on the amount of turnover per calendar quarter in the cross-border VAT regime for small enterprises (SMEs) for the 3rd quarter of 2026

submission of CESOP (Central Electronic Payment Information System) Notification for the 3rd quarter of 2026

the last day of the deadline for submitting an application for group registration under Section 95a of the VAT Act, which wants to be registered from 1 January 2027, or an application for cancellation of group registration as of 31 December 2026 or a change to group registration (for joining a member to the group or for cancelling the membership of a group member)

tax payment collected by withholding according to the special tax rate for September 2026

2024, if the group's reporting period is the calendar year

tax due for September 2026 (excluding excise duty on alcohol)

monthly payment of the total of withheld advances on personal income tax from dependent activities for October 2026

maturity of the lump sum advance payment

tax due for September 2026 (only excise duty on alcohol)

tax return and tax due for October 2026

summary report for October 2026

control report for October 2026

tax return and payment of tax on gas, solid fuels and electricity for October 2026

tax return for October 2026

due date of the 2nd tax installment (all taxpayers with tax higher than CZK 5,000)

tax return and tax due date for OSS – import regime

withholding tax payment according to the special tax rate for October 2026

tax due for October 2026 (excluding excise duty on alcohol)

quarterly or semi-annual tax advance

monthly payment of the total of withheld advances on personal income tax from dependent activities for November 2026

maturity of the lump sum advance payment

tax return and tax due date for November 2026

summary report for November 2026

inspection report for November 2026

tax return and payment of tax on gas, solid fuels and electricity for November 2026

tax due for October 2026 (only excise tax on alcohol)

tax return for November 2026

tax return and tax due date for OSS – import regime

withholding tax payment according to the special tax rate for November 2026