VAT Returns (DPH – plátci DPH)
Czech Republic VAT Return Requirements
Applies to: Everyone registered for VAT in the Czech Republic.
| Filing Frequency | Deadline |
|---|---|
| Monthly | By the 25th of the next month |
| Quarterly | By the 25th of the first month of the next quarter |
📌 Examples:
- January VAT → due February 25, 2026
- Q1 2026 VAT → due April 25, 2026
🔗 Important: All VAT returns must be filed electronically.
📎 Source: Finanční správa (DPH section)
✅ Bonus: Health & Social Insurance (Freelancers – OSVČ)
Freelancers must also submit annual insurance reports, separate from your tax return:
| Report Type | Deadline |
|---|---|
| Health Insurance | May 3, 2026 |
| Social Security | May 3, 2026 |
📌 Note: Submit to your insurance provider (e.g. VZP, OZP) and ČSSZ (Czech Social Security Administration). These can typically be filed online.
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