Česká verze
Table of content
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Main information about the service
This is a legal obligation to submit a form through which you, as a taxpayer, settle your corporate tax liability.
If you report an overpayment of tax on your tax return, you have the option of completing an application for a refund of the overpayment, which is part of the tax return form. This application is processed automatically along with the tax return.
By filing a corporate income tax return, you also have the option of requesting the tax administrator to forward your financial statements to the collection of documents of the public register and thus fulfil the legal obligation to publish these documents. This request is an option for you, not an obligation. If the submission meets all the statutory conditions, the tax administrator will forward the financial statements to the registry court without undue delay via the public administration information system link and you will receive, if you have requested it, an information e-mail about the forwarding of the financial statements.
read moreDoes this apply to me?
You are a corporate taxpayer and are not covered by the statutory exemption.
A public corporation and, under certain conditions, a community of unit owners and a public benefit corporation are not required to file a corporate income tax return. Certain specifics in the filing obligation also exist in the case of business corporation conversions. In this regard, reference can be made to the website of the tax administration.
Service outcome
Compliance with the legal obligation to file a Corporate Income Tax Return or the legal obligation to publish the financial statements in the collection of documents of the Public Register.
Service benefit
By filing a corporate income tax return and paying this tax, which goes to the state budget and the budgets of municipalities and regions, you will contribute to improving public budgets and thus potentially to improving public services.
When to address the service
Back to topThe corporate income tax return is filed no later than 3 months after the end of the tax year.
The deadline for filing the tax return is extended to 4 months after the end of the tax period. This applies if the tax return has not been filed within 3 months after the end of the tax year. If the tax return is submitted electronically after this deadline, the deadline is extended. The deadline is further extended to 6 months in case the tax entity has a statutory obligation to have its financial statements audited by an auditor. This extension also applies if the tax return was not filed on time and was subsequently filed by a tax advisor.
If the last day of the period for filing the tax return falls on a Saturday, Sunday or public holiday, the last day of the period shall be the following working day.
In addition to the above-mentioned basic statutory deadlines for filing a tax return, there are a number of deadlines applicable in specific cases, e.g. in the event of dissolution of a legal entity, insolvency proceedings, conversions, etc. These deadlines are regulated in the Income Tax Act and the Tax Code.
How to get the service
What do you need when solving the service electronically
Tax return form including annexes and supporting documents for its completion. Forms including annexes are available on the website of the Financial Administration of the Czech Republic and also for electronic filing purposes in the application Electronic Submissions for the Financial Administration.
In the case of taxpayers who keep accounting records, the financial statements, or financial statements prepared in accordance with International Accounting Standards, are also a mandatory annex. Taxpayers who are allowed to keep simple accounting records must attach statements of assets and liabilities and income and expenses to their tax returns.
Where and how to solve the service electronically
Corporate income tax returns can be filed:
- via data mailbox in XML format. To create the required XML file, you can use the electronic forms in the Electronic Submissions for Tax Administration (EPO) application;
- in the Electronic Submissions for Tax Administration (EPO) application in the MOJE daně portal. In it, with the help of a guide, you can select, fill in and submit the relevant electronic form;
- In the Online Tax Office (DIS+) in the MOJE daně portal.
If you or your representative have access to a data mailbox established by law, you must submit the form electronically. This also applies if you are legally obliged to have your accounts audited. The submission must be made using remote access. The format and structure of the submission must conform to the specifications published by the tax administrator. The submission shall be made by data message. This report must be signed in a manner equivalent to the effect of a handwritten signature under other legislation. Alternatively, the verified identity of the submitter can be used. Such an identity allows you to log in to your data mailbox. You can also use access with guaranteed identification. It is also possible to file via the tax information mailbox.
e-Government portal
ePodáníCould be solved via e-identity
Yes
Is the service charged when solving electronically
No
What you’ll need to provide
Tax return form including annexes and supporting documents for its completion. The tax return form is available from the Tax Administration portal, or via the MOJE daně portal.
Where to solve the service
If you are not obliged to deal with the service electronically, you can submit the completed and signed form in person or send it by post to the locally competent tax office (according to the registered office of the legal entity, or with which you are registered for this tax). Local jurisdiction can be verified on the website of the Tax Administration.
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 topSanctions
The taxpayer is obliged to pay a fine if:
- it fails to file a corporate income tax return or files a return after the due date with a delay of more than 5 working days, in the amount of 0.05% of the assessed tax for each subsequent day of delay, up to a maximum of 5% of the assessed tax;
- it fails to file a corporate income tax return or files a return after the due date with a delay of more than 5 working days, in the amount of 0.01% of the assessed tax loss for each subsequent day of delay, up to a maximum of 5% of the assessed tax loss.
Communication language
Czech
Last checked at 17.04.2023
