Deadlines and forms for filing a tax return

This information will help you to determine for what period, in what form and with what deadline you should file a corporate income tax return with the relevant tax office in the Czech Republic.

The period for which you have to file a tax return

You file a tax return for a tax period, which is:

• The calendar year (the period from 1 January to 31 December)
• The financial year (12 consecutive months not beginning on 1 January)
• The period from the record date of the merger or division of the company or the transfer of assets to a shareholder to the end of the calendar or financial year in which the transformation or transfer of assets became effective
• The accounting period, if longer than 12 months.

You must also file a tax return in the following situations:

• In the event of a merger, transfer of assets to a shareholder or division of the company,
• In the event of a change to the legal form of the company,
• In the event of a change to the tax period from the calendar year to the financial year or vice versa,
• In the event of a change to the tax residency from the Czech Republic to abroad,
• In the event of the transformation of the company (division, dissolution), where the legal successor is a tax non-resident without a permanent establishment in the Czech Republic,
• In the event the company is liquidated or enters insolvency.

The form in which you have to file your tax return

Fill in the Ministry of Finance‘s form ‘Corporate Income Tax Return’ according to the instructions, and submit it:

• electronically – by filling in the form on a computer and sending it via data box or online via the MOJE daně portal. On this portal, you can use the ‘Online Tax Office (DIS+)’ application or the ‘Electronic Submissions for Financial Administration (EPO)’ application,
• by post to the tax office – only selected legal entities,
• in person to the tax office – only selected legal entities.

The deadlines for filing tax return

You must file your tax return no later than:

• 3 months after the end of a tax period that is at least 12 months long (i.e. 1 April),
• 4 months after the end of a tax period that is at least 12 months long (i.e. 1 May) if you do not file the tax return within 3 months after the end of the tax period and if it is subsequently filed electronically,
• 6 months after the end of the tax period if you are required by law to have your financial statements audited (i.e. 1 July),
• 6 months after the end of the tax period if your tax return is prepared by an advisor and is not filed within 3 months by you or the advisor, but is subsequently filed by your advisor (i.e. a lawyer, tax advisor or legal entity authorised to provide tax advisory services),
• 30 days after the date of entering into liquidation upon the dissolution of the legal entity with liquidation or from the effective date of the bankruptcy decision in insolvency proceedings,
• 3 months after the end of the month in which the record date or the date of the decision of the company's body on merger, transfer of assets to a shareholder, or division of the company belongs,
• 3 months after the end of the month in which the last day of the period for which the tax return is filed belongs, in the case of a change in the legal form of the company, a change in the tax period from calendar year to financial year and vice versa, a change of tax residence from the Czech Republic to abroad or the transformation of the company where the legal successor is a tax non-resident and does not have a permanent establishment in the Czech Republic.

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