After the new tax code came into force, the system for calculating the terms and accounting periods has changed. Not only were the deadlines for giving statements extended, but there were penalties for being late.
From the new year, the deadline for submitting a tax declaration for personal income tax has been moved by one day from the last day of March to 1 April (one month shorter than in Poland). At the same time, the legislator allows five-day delays.
After this date, the lowest penalty for delay in submitting a VAT return is as much as CZK 500 (about PLN 80).