Tax obligations as of April 15, 2021 – road tax and VAT (no. 1011)

On April 15, 2021, an advance payment for road tax is due.  However, this payment is waived to the taxpayers whose business has been prohibited or restricted in connection with COVID and who have notified this fact to their tax office, i.e. they are not obliged to pay the advance in April 2021 (see also Financial Bulletin 38/2020).

The VAT Act does not impose any obligation on VAT payers as of April 15, 2021. However, those VAT payers who have exploited the option of later, “sanction-less” filing of returns and control reports for February 2021 or additional returns with the deadline for filing on March 31, 2021, must file them no later than April 15, 2021, including tax payment. Otherwise, a fine and interest on late payment from the statutory date (i.e. from March 25, 2021) will be imposed on them. See Financial Bulletin 13/2021.

We would also like to point out that those taxpayers whose business activities were restricted or prohibited and who notified this fact to the tax authority are exempt from the interest on late payment of VAT for February 2021 only if they pay the tax on August 16, 2021 at the latest (see Financial Bulletin 38/2020).   

As for the waiver of sanctions connected with the calls of a tax authority for control reports, if the deadline for their fulfillment fell to the period of March 1 – 21, 2021, the waiver will be applied only if the duty imposed by such call is fulfilled no later than April 15, 2021, too. See Financial Bulletin 13/2021

publikováno 14.04.2021
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