Key annual deadlines
- April 1: Income tax return (DPFO) filing deadline (if filing yourself).
- May 2: Extended deadline if filing via a tax adviser.
- April 30: ČSSZ (social insurance) annual overview deadline.
- May 31: Health insurance annual overview deadline.
- 25th of each month: Monthly VAT (DPH) return and control report deadline for monthly payers.
Penalties for late filing
Late income tax return: CZK 1,000 minimum fine, plus 0.05% of assessed tax per day of delay. Late VAT control report (kontrolní hlášení): CZK 1,000 automatically, up to CZK 500,000 for repeated non-compliance. Interest on late tax payment: repo rate + 8 percentage points per year.