| Who? | What? | Filing deadline? | Payment deadline? |
| Self-employed people, companies | Road tax return | 1.2.2022 | paid in advances during the year, ideally with no balance due |
| Self-employed people, companies | Income tax return | on paper: 1.4.2022
electronically: 2.5.2022 through a tax adviser: 1.7.2022 |
by the tax return filing deadline |
| Self-employed people | Income and expenditure statement for the Czech Social Security Administration (ČSSZ) | always within one month of filing the income tax return, i.e. no later than
on paper: 2.5.2022 electronically: 1.6.2022 through a tax adviser: 1.8.2022 |
within 8 days of filing the statement |
| Self-employed people | Income and expenditure statement for the health insurance company | always within one month of filing the income tax return, i.e. no later than
on paper: 2.5.2022 electronically: 1.6.2022 through a tax adviser: 1.8.2022 |
within 8 days of filing the statement |
| Self-employed people, companies | Advance tax reconciliation (for employees) | on paper: 1.3.2022
electronically: 22.3.2022 |
paid during the year, ideally with no balance due |
| Self-employed people, companies | Withholding tax reconciliation (from DPP agreements and profit distributions) | 31.3.2022 | paid during the year, ideally with no balance due |
If you are unsure, feel free to get in touch and we will look at it together. 🙂