Spring Sprint: Tax Duties and Deadlines for Q2 2027

1. 4. 2027 Taxes and Accounting Pavel Semerád

The second quarter is typically the most demanding time of the year for entrepreneurs. While the first few months are all about gathering receipts, spring brings the final deadlines for filing tax returns, paying taxes, and submitting insurance overviews. This comprehensive guide from STING University will help you keep your calendar organized and handle your Q2 2027 duties completely stress-free—and without any fines.

Fast Facts: Key Deadlines for Q2 2027

Date	Who is it for	Task
April 1, 2027	Freelancers (OSVČ), LLCs (s.r.o.)	Submitting Power of Attorney to the Tax Office / exceptional paper filing of income tax
April 26, 2027	VAT payers	VAT return and control statement for Q1 / March (shifted from April 25)
May 3, 2027	Freelancers, LLCs (no advisor)	E-filing of income tax return and tax payment for 2026 (shifted from May 2)
May 31, 2027	Property owners	Payment of real estate tax (or its 1st installment)
June 3, 2027	Freelancers (standard regime)	Submitting overviews to the Social Security Administration (ČSSZ) and health insurance company
June 25, 2027	VAT payers	VAT return and control statement for May
July 1, 2027	Freelancers, LLCs (with advisor)	Income tax return filed by a tax advisor / audited companies

April: Powers of Attorney and Ongoing Duties

For Beginners

VAT Check: Keep an eye on your turnover for the last 12 consecutive months. If it exceeds the legal limit (2,000,000 CZK), you are obliged to register as a VAT payer.
Flat Tax Peace of Mind: If you are in the flat tax regime (paušální daň), you can skip the April tax frenzy altogether. Just make sure to pay your regular monthly advance on time.

For Established Freelancers

Using a Tax Advisor: If you delegate your taxes to a professional, you must deliver the Power of Attorney to the Tax Office by April 1, 2027. This extends your filing deadline to July 1.
Prep for E-Filing: If you handle your own taxes, use April to compile your documents on the MOJE daně portal.

For LLCs and Companies

VAT and Control Statements: Monthly and quarterly VAT payers submit their returns and control statements by April 26, 2027 (since April 25 falls on a Sunday).

May: E-Filing and Real Estate Tax

For Beginners

First Electronic Return: Since all freelancers have a mandatory data box (datová schránka) by law, submissions must be made exclusively electronically. In 2027, the standard May 2 deadline falls on a Sunday, making the absolute final deadline for submission and payment May 3, 2027.

For Established Freelancers

Income Tax Payment: Remember that by the filing deadline (May 3, 2027), the Tax Office must already have the tax credited to their account. Choose the correct account prefix and variable symbol (your birth number).
Real Estate Tax: If you own property used for business or housing, you must pay the real estate tax (or its first half if it exceeds 5,000 CZK) by May 31, 2027.

For LLCs and Companies

General Meetings: May is traditionally the time for general meetings to approve the financial statements and decide on the distribution of profit for 2026.

June: Insurance Overviews and Mid-Year Closing

For Beginners

Submitting Insurance Overviews: The overview of income and expenses for the Social Security Administration (ČSSZ) and your health insurance company must be submitted within one month of filing your tax return. If you filed on May 3, the deadline for your overviews is June 3, 2027.
Electronic Submission: All freelancers with an active data box submit their overviews exclusively electronically via the ČSSZ ePortal and health insurance portals.

For Established Freelancers

Arrears and New Advances: Any outstanding insurance premiums must be paid within 8 days of submitting the overview. From the month following the submission, adjust your standing orders for advance payments according to the newly calculated assessment base.

For LLCs and Companies

Prepping for the Tax Advisor: If an advisor processes your taxes, finalize all remaining documentation by the end of June for submission to the Tax Office by July 1.
Publishing Financial Statements: Don't forget to deposit the approved financial statements in the collection of deeds of the public register.

Want to gain deeper insights into accounting, tax law, and corporate financial management? Discover the practical study programs at STING University and take your career and business to the next level.

Sources:

Czech Social Security Administration. (2026). ePortál ČSSZ. Retrieved from https://www.cssz.gov.cz/web/cz/eportal
Financial Administration of the Czech Republic. (2026). Tax Calendar for 2027. Retrieved from https://www.financnisprava.cz/cs/dane/danovy-kalendar
Financial Administration of the Czech Republic. (2026). Real Estate Tax. Retrieved from https://www.financnisprava.cz/cs/dane/dane/dan-z-nemovitych-veci
Ministry of Finance of the Czech Republic. (2026). MOJE daně Portal. Retrieved from https://www.adane.cz
VZP ČR. (2026). Information for Freelancers. Retrieved from https://www.vzp.cz/platci/informace/osvc