withholding tax payment according to the special tax rate for December 2025
Notification by the platform operator of compliance with the condition for exclusion
02/02/2026
filing a report pursuant to Section 14zy of Act No. 164/2013 Coll., as amended
Notification according to DAC7
02/02/2026
filing a notification pursuant to Section 14zzf of Act No. 164/2013 Coll., as amended
excise tax
09/02/2026
tax due for December 2025 (excluding excise duty on alcohol)
income tax
16/02/2026
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
income tax
20/02/2026
monthly payment of the total of withheld advances on income tax of natural persons from dependent activities for January 2026
income tax
20/02/2026
maturity of the lump sum advance payment
excise tax
24/02/2026
tax due for December 2025 (only excise tax on alcohol)
value added tax
25/02/2026
tax return and tax due date for January 2026
value added tax
25/02/2026
summary report for January 2026
value added tax
25/02/2026
inspection report for January 2026
energy taxes
25/02/2026
tax return and due date for gas, solid fuels and electricity tax for January 2026
excise tax
25/02/2026
tax return for January 2026
value added tax
28/02/2026
tax return and tax due date for OSS – import regime
