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Main information about the service
For example, if you qualify for a tax bonus, or you have paid more in tax advances than the actual amount of tax, or you have filed a lower tax return, which results in one or more overpayments of tax, you can apply for a refund of the overpayments recorded on all taxes, or apply for a refund of the overpayment recorded on one tax, or apply for a refund of an amount you specify.
read moreDoes this apply to me?
The tax office has recorded a refundable overpayment of tax on your tax account and you are interested in claiming it back.
Service outcome
Refund of the overpaid tax to a private bank account or to the address of the applicant.
Service benefit
The funds will be sent to your private bank account or to your address as an overpayment of tax.
When to address the service
Back to topYou can claim the service at any time from the date the overpayment was made, or if you expect an overpayment, within 60 days of making the claim, but no later than 6 years from the end of the year in which the overpayment was made.
How to get the service
What do you need when solving the service electronically
Application for refund of overpaid tax in electronic form.
If you use the app Online Tax Office - Tax Information Box (DIS+), you can use the predefined "Application for refund of overpayment" TEMPLATE, which you fill in and submit. In this case, the application form is signed by the tax information box in which you are registered.
If you use the app Electronic Submissions for the Tax Administration (EPO), you can use the predefined TEMPLATE Application for refund of overpayment, which you fill in and sign with either a recognised electronic signature or your citizen identity or the login details to your data mailbox and then submit. If you do not have either of these means, you can send the application from the Electronic Submissions for the Financial Administration (EPO) app without a signature or you can send it in the prescribed format by e-mail, which you must confirm within 5 days, e.g. in paper form with a handwritten signature. For additional confirmation, you can generate an E-form in the EPO app, which represents a confirmation of the electronic submission without a signature. Print, sign and deliver the e-form to the locally competent tax office.
Where and how to solve the service electronically
The application for refund of the overpayment shall be sent to the tax office which records the overpayment.
The application shall be sent via:
- the Online Tax Office - Tax Information Box (DIS+) app available on the Moje daně portal,
- the Electronic Submissions for the Financial Administration (EPO) app available on the Moje daně portal,
- data mailbox (if one has been set up and made available to you), or
- e-mail, which you must confirm within 5 days, e.g. in paper form with a handwritten signature.
e-Government portal
ePodáníCould be solved via e-identity
Yes
Is the service charged when solving electronically
No
What you’ll need to provide
A paper application for refund of the overpayment, a specimen of which is available via:
- the web app Online Tax Office - Tax Information Box (DIS+) at the Moje daně portal (you can then print and manually sign the application), or
- the web app Application for refund of overpayment on the portal Financial Administration (you can then print and manually sign the application), or
- the application Electronic Submissions for the Financial Administration (EPO) (you can then print and manually sign the application).
Furthermore, you can write the request as a plain text on a free sheet of paper, e.g.“I request a refund of the overpayment”, or“I request a refund of the overpayment of personal income tax”, or“I request a refund of the amount of CZK 1,000 recorded on personal income tax”, clearly identify the applicant and the person signing the request and sign the request.
You can also make a request for a refund of the overpayment in person when you visit the tax office where the overpayment is recorded, verbally in the protocol.
Where to solve the service
Deliver the completed and signed application for refund of the overpayment in person or by post to the tax office where the overpayment is registered.
Is the service charged when solving in person?
No
Responsible Public Authority
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Generální finanční ředitelství https://linked.cuzk.cz/resource/ruian/adresni-misto/21700851 |
Datová schránka: p9iwj4f |
Additional information about the service
Back to topCommunication language
Czech
Last checked at 09.06.2023
