The CZK 500 payment
I cover compensation for the self-employed, employees under DPP and DPČ agreements, and shareholders in limited liability companies in a separate post.
Deferral of VAT payments
VAT payers directly affected by government orders may defer VAT payments until the end of this year. This covers VAT for September, October and November 2020. The deferral must be notified in writing to the relevant tax administrator (email is sufficient). VAT returns, control statements and recapitulative statements must still be filed on time!
Deferral of EET
Electronic sales reporting (EET) was suspended in spring and was due to resume in spring 2021. However, the government has approved postponing all phases of EET until 1.1.2023. Until then, reporting is voluntary in all business sectors, including “unaffected” ones! 🙂
Support for employers
None of my clients used Antivirus A, or Antivirus B, so I will not go into detail about their extension here. Antivirus C, which was widely used and waived employers' social-security contributions, has not yet been renewed, and I have not seen any further discussion of it. If that happens, I will inform you immediately.
Cancellation of various advances
If you missed some road-tax advances, you will be pleased to hear that this year's road tax can be paid retrospectively in one amount by 31.1.2021. Any late-payment penalty will also only be calculated from 31.1.2021. Advances for income tax due on 15.12.2020, or more generally between 15.10. and 15.12.2020, have also been cancelled. Again, non-payment of advances must be notified in writing (email is sufficient).
Exceptional measures
If you are in financial difficulty, individual assistance may also be available, such as a waiver of late-payment interest, a tax instalment plan and other measures.
I will continue to keep you regularly informed about future state support and relief. If you are unsure, do not hesitate to get in touch and we will look at it together. 🙂