How often do I have to file a VAT return in the Czech Republic?
The Czech Republic has two filing frequencies: monthly and quarterly
Monthly is the standard filing period. If you’re newly registered (within your first two years) or a VAT group, you can’t file quarterly, even if your turnover meets the filing criteria.
EC Sales Lists are always filed monthly, even if your VAT return is filed quarterly.
| Frequency | Filing and Payment Deadline | Turnover |
| Monthly | 25th of the following month | Standard reporting period |
| Quarterly | 25th of the following month | Less than CZK 10,000,000 |
If the deadline for monthly and quarterly filings falls on a Saturday, Sunday or public holiday, the due date is extended to the following day.