Business deadline calendar

Sole trader Company (s.r.o.) VAT payer

September 2026

• 25Sep VAT return, control statement and paymentVAT payers only, by the 25th after the end of the tax period (month or quarter). Filed electronically. We handle it →
• 30Sep Annual health insurance settlementDone by the insurer by 30 September. Any underpayment is due within 45 days of the notice. We handle it →

October 2026

• 08Oct Health insurance advances (sole trader)For the previous month, by the 8th, to your health insurer. The insurer does the annual settlement by 30 September. We handle it →
• 08Oct Social insurance contributions (sole trader)For the previous month, by the 8th. The amount is set by the Social Insurance Agency from your tax return; the minimum changes every year. We handle it →
• 26Oct VAT return, control statement and paymentVAT payers only, by the 25th after the end of the tax period (month or quarter). Filed electronically. We handle it →

November 2026

• 09Nov Health insurance advances (sole trader)For the previous month, by the 8th, to your health insurer. The insurer does the annual settlement by 30 September. We handle it →
• 09Nov Social insurance contributions (sole trader)For the previous month, by the 8th. The amount is set by the Social Insurance Agency from your tax return; the minimum changes every year. We handle it →
• 25Nov VAT return, control statement and paymentVAT payers only, by the 25th after the end of the tax period (month or quarter). Filed electronically. We handle it →

December 2026

• 08Dec Health insurance advances (sole trader)For the previous month, by the 8th, to your health insurer. The insurer does the annual settlement by 30 September. We handle it →
• 08Dec Social insurance contributions (sole trader)For the previous month, by the 8th. The amount is set by the Social Insurance Agency from your tax return; the minimum changes every year. We handle it →
• 28Dec VAT return, control statement and paymentVAT payers only, by the 25th after the end of the tax period (month or quarter). Filed electronically. We handle it →

January 2027

• 08Jan Health insurance advances (sole trader)For the previous month, by the 8th, to your health insurer. The insurer does the annual settlement by 30 September. We handle it →
• 08Jan Social insurance contributions (sole trader)For the previous month, by the 8th. The amount is set by the Social Insurance Agency from your tax return; the minimum changes every year. We handle it →
• 25Jan VAT return, control statement and paymentVAT payers only, by the 25th after the end of the tax period (month or quarter). Filed electronically. We handle it →

February 2027

• 01Feb Motor vehicle taxIf you use a car for business. Return and payment for the previous year by 31 January. We handle it →
• 08Feb Health insurance advances (sole trader)For the previous month, by the 8th, to your health insurer. The insurer does the annual settlement by 30 September. We handle it →
• 08Feb Social insurance contributions (sole trader)For the previous month, by the 8th. The amount is set by the Social Insurance Agency from your tax return; the minimum changes every year. We handle it →
• 25Feb VAT return, control statement and paymentVAT payers only, by the 25th after the end of the tax period (month or quarter). Filed electronically. We handle it →

March 2027

• 08Mar Health insurance advances (sole trader)For the previous month, by the 8th, to your health insurer. The insurer does the annual settlement by 30 September. We handle it →
• 08Mar Social insurance contributions (sole trader)For the previous month, by the 8th. The amount is set by the Social Insurance Agency from your tax return; the minimum changes every year. We handle it →
• 25Mar VAT return, control statement and paymentVAT payers only, by the 25th after the end of the tax period (month or quarter). Filed electronically. We handle it →
• 31Mar Income tax returnFor the previous year, sole traders and companies. Can be extended by 3 months by notification (6 for foreign income). Tax is due by the same deadline. We handle it →

April 2027

• 08Apr Health insurance advances (sole trader)For the previous month, by the 8th, to your health insurer. The insurer does the annual settlement by 30 September. We handle it →
• 08Apr Social insurance contributions (sole trader)For the previous month, by the 8th. The amount is set by the Social Insurance Agency from your tax return; the minimum changes every year. We handle it →
• 26Apr VAT return, control statement and paymentVAT payers only, by the 25th after the end of the tax period (month or quarter). Filed electronically. We handle it →

May 2027

• 10May Health insurance advances (sole trader)For the previous month, by the 8th, to your health insurer. The insurer does the annual settlement by 30 September. We handle it →
• 10May Social insurance contributions (sole trader)For the previous month, by the 8th. The amount is set by the Social Insurance Agency from your tax return; the minimum changes every year. We handle it →
• 25May VAT return, control statement and paymentVAT payers only, by the 25th after the end of the tax period (month or quarter). Filed electronically. We handle it →

June 2027

• 08Jun Health insurance advances (sole trader)For the previous month, by the 8th, to your health insurer. The insurer does the annual settlement by 30 September. We handle it →
• 08Jun Social insurance contributions (sole trader)For the previous month, by the 8th. The amount is set by the Social Insurance Agency from your tax return; the minimum changes every year. We handle it →
• 25Jun VAT return, control statement and paymentVAT payers only, by the 25th after the end of the tax period (month or quarter). Filed electronically. We handle it →

July 2027

• 01Jul Start / end of mandatory sole-trader insuranceFrom 1 July your tax return determines whether social insurance is mandatory. The agency sends a notice with the amount. We handle it →
• 08Jul Health insurance advances (sole trader)For the previous month, by the 8th, to your health insurer. The insurer does the annual settlement by 30 September. We handle it →
• 08Jul Social insurance contributions (sole trader)For the previous month, by the 8th. The amount is set by the Social Insurance Agency from your tax return; the minimum changes every year. We handle it →
• 26Jul VAT return, control statement and paymentVAT payers only, by the 25th after the end of the tax period (month or quarter). Filed electronically. We handle it →

August 2027

• 09Aug Health insurance advances (sole trader)For the previous month, by the 8th, to your health insurer. The insurer does the annual settlement by 30 September. We handle it →
• 09Aug Social insurance contributions (sole trader)For the previous month, by the 8th. The amount is set by the Social Insurance Agency from your tax return; the minimum changes every year. We handle it →
• 25Aug VAT return, control statement and paymentVAT payers only, by the 25th after the end of the tax period (month or quarter). Filed electronically. We handle it →

September 2027

• 08Sep Health insurance advances (sole trader)For the previous month, by the 8th, to your health insurer. The insurer does the annual settlement by 30 September. We handle it →
• 08Sep Social insurance contributions (sole trader)For the previous month, by the 8th. The amount is set by the Social Insurance Agency from your tax return; the minimum changes every year. We handle it →

General statutory deadlines; they differ with a tax return extension, quarterly VAT or special cases. We set the exact dates for you in our accounting service.