I thought that the handbook said something like 5years 40K miles, not certain just what I "thought" from memory.
I changed my wife's old Polo 1.4 9N belt at 4 years, probably about 36K miles, my daughter's late 2009
Ibiza 1.4 got its first belt change at 4 years 4 months and 32K, basically because I had read something about that engine being okay until 5 years 40K miles due to the deletion of one of the pulleys, so a bit simpler and maybe more reliable that the earlier engine version.
Now, I don't want anyone to take this as being the safe thing to do, but I've read on the Skoda forums that these belts are safe for a lot longer well beyond 7 years - but is it worth the risk - also it was said that "when you hear the tensioner pulleys getting noisy, it is time to think about replacing the belt etc" - again, I would not risk that, it could get very expensive!