An s.r.o. (společnost s ručením omezeným) has obligations whether it is busy or not. Most of them arrive in the company's data box (datová schránka), the official electronic mailbox every company has, and most filings can only be made electronically. Which ones apply depends on three questions: is the company registered for VAT, does it pay anyone a salary or a director's fee, and how much corporate tax did it pay last year?
The director (jednatel) is responsible for all of them, also when an accountant does the work. A deadline that falls on a weekend or public holiday moves to the next working day.
Every month
| By | What | Who |
|---|---|---|
| 20th of the next month | Pay the employees' tax advances, social security and health insurance for the previous month | Companies that pay salaries or a director's fee |
| 20th of the next month | Unified monthly employer report (jednotné měsíční hlášení zaměstnavatele, JMHZ) to the Czech Social Security Administration (ČSSZ) | Every employer, also with a single DPP worker or only a director's fee |
| 20th of the next month | Overview of health insurance contributions (přehled) to each health insurer of your employees | Employers |
| 25th of the next month | VAT return and payment | VAT payers with a monthly VAT period; identified persons (VAT-light) in months with EU transactions |
| 25th of the next month | Control statement (kontrolní hlášení): a list of Czech invoices issued and received | VAT payers. A company always files it monthly, even when its VAT return is quarterly |
| 25th of the next month | EC sales list (souhrnné hlášení): invoices to businesses in other EU countries | VAT payers and identified persons with EU business clients that month |
The monthly employer report is new: it started in April 2026 and replaces up to 25 separate forms, such as the monthly social security overview, the start-and-end notices and the yearly pension records. The months January to March 2026 had to be reported back by 30 June 2026. Health insurers are not part of it yet: they still get their own monthly overview. From 1 July 2026 a new employee must be registered at the latest the day before they start work. Late or missing reports can cost up to 5,000 CZK per employee.
Every quarter
| By | What | Who |
|---|---|---|
| 25th after the quarter (25 April, 25 July, 25 October, 25 January) | VAT return and payment | VAT payers with a quarterly VAT period (smaller payers, not in the year of registration or the year after). Their control statement is still due every month by the 25th, see above |
| 15 March, 15 June, 15 September, 15 December | Corporate income tax advances, each 25% of last year's tax | Companies whose last corporate tax was above 150,000 CZK |
| 15 June and 15 December | Corporate income tax advances, each 40% of last year's tax | Companies whose last corporate tax was between 30,000 and 150,000 CZK |
A company whose last tax was 30,000 CZK or less pays no advances. The corporate tax calculator shows the advances for your profit.
Every year
| By | What |
|---|---|
| 31 January | Property tax return, only when the company bought, sold or changed real estate last year. Road tax return when it has vehicles that are still subject to road tax (mainly trucks) |
| 15 February | Employees who want the employer to settle their tax for last year (roční zúčtování) ask for it and sign the tax declaration |
| 20 March | The employer's yearly settlement of employment tax for the previous year (vyúčtování daně z příjmů ze závislé činnosti), filed electronically; on paper by the end of February. The settlement for 2026, filed in 2027, is the last one: from 2027 the monthly employer report replaces it |
| 31 March | Employees' annual tax settlement done; refunds paid with the March or April payroll |
| 1 April | Corporate income tax return for last year with the financial statements, and payment of the tax (on paper) |
| 1 May | The same when filed electronically |
| 1 July | The same when a tax advisor files it, with a power of attorney registered before 1 April |
| 30 June | The general meeting approves the financial statements (within 6 months after the year end), and decides on any dividend |
| 30 days after approval | Publish the financial statements in the Collection of Deeds (Sbírka listin), at the latest 12 months after the year end |
The tax year of most companies is the calendar year. With a different financial year, the yearly deadlines shift with it.
The Collection of Deeds
Every s.r.o. must publish its financial statements in the Collection of Deeds of the commercial register, where anyone can read them. Small and micro companies without an audit may publish a shortened balance sheet and notes, without the profit and loss account. Many owners skip this, because nobody seems to check. The law does allow a fine of up to 3% of the company's assets, and the registry court can impose its own fines and, after repeated warnings, even dissolve the company.
Always up to date
- Beneficial owners (evidence skutečných majitelů): the people who ultimately own or control the company must be registered, and every change updated. A company with missing records risks fines and cannot pay dividends to an unregistered owner.
- Commercial register: changes of director, address, shareholders or share capital must be filed.
- Registered address: the company must be reachable at its registered office (sídlo), with the owner's consent if the address is rented.
- Data box: messages count as delivered 10 days after they arrive, even when nobody opened them.
- Bookkeeping: an s.r.o. always keeps double-entry accounts, and must keep its accounting records for at least 5 years and tax records for 10 years.
When the company does nothing
A company that has no business still files its corporate tax return, its financial statements and, if it is registered for VAT, its VAT returns, even when they are all zero. There is no way to "pause" an s.r.o. See closing or pausing an s.r.o. for the options.
Related
- Paying yourself from your s.r.o.: salary, director's fee or dividends
- VAT for an s.r.o.: when you must register and which kind
- Hiring your first employee in Czechia
- Accounting and VAT for companies and the company tax return
This guide is general information for 2026, not personal advice: the rules for your company depend on its situation.
Official sources: Finanční správa (VAT, control statement, corporate tax), ČSSZ (unified monthly employer report), Public register and Collection of Deeds, Act No. 563/1991 Coll. on Accounting, Act No. 586/1992 Coll. on Income Taxes.
