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Main information about the service
You submit your gambling tax return using an electronic form, in which you, as a taxpayer, fill the information related to the gambling activities you operate that is necessary to determine your tax liability. Use this form to settle the tax liability you have incurred in connection with your operated gambling activities.
The only administrator of the gambling tax is the Specialised Tax Office.
The tax return and the supplementary tax return are submitted via data mailbox only.
read moreDoes this apply to me?
The obligation to declare and pay gambling tax applies primarily to all gambling game operators who have been issued a gambling licence by the Ministry of Finance.
However, this obligation also applies to natural and legal persons who operate gambling games without a licence (illegally).
While in the case of legally operated gambling only those who have the appropriate licence are taxpayers, in the case of illegally operated gambling it is all those who participate in the illegal operation and carry out activities consisting in carrying out the gambling games with the intention of making a profit, such as receiving bets and deposits in the gambling games, paying out winnings and other activities of an organisational, financial and technical nature related to the operation of gambling games and to ensuring its own operation. From this point of view, there may be more than one taxpayer for one illegally operated gambling game.
Service outcome
Compliance with the legal obligation to file a gambling tax return and subsequent payment of the tax obligation
Service benefit
Compliance with the legal obligation to file a gambling tax return. By filing a tax return and paying the tax, you will also avoid any further problems, e.g. in the case of confirmation of debt-free status, which may be required by another state authority, as the tax office has a complete overview of the fact that your tax obligations have been properly settled.
When to address the service
Back to topThe gambling tax has a quarterly tax period, which means that as a taxpayer you must file a tax return and pay the tax by the 25th day of the month following the end of the calendar quarter (tax period), i.e. by 25 April, 25 July, 25 October and 25 January.
Therefore, if the taxpayer operated gambling games for even one day in a given calendar quarter, the taxpayer is obliged to file a tax return and pay the gambling tax.
How to get the service
What do you need when solving the service electronically
As a taxpayer, you are obliged to submit your tax return only by data mailbox, i.e. the form cannot be sent by post or submitted in person at the tax office.
You can find the electronic gambling tax return form in the MOJE daně portal.
From the tax returns menu, you need to select the link to ‘Gambling Tax’, and after expanding this link, you can fill in the tax return both in the current version, which applies to the period after the amendment to the Gambling Tax Act, i.e. from Q1 2024 and previous versions from Q2 2019, and up to Q1 2019.
There are detailed instructions on the homepage to help you complete your tax return.
On the home page, we recommend using the button ‘Guide’.
Where and how to solve the service electronically
The tax return is submitted to the Specialised Tax Office by data message via:
- the data mailbox of the Specialised Tax Office (ID: 7cs8cge) with an electronic signature, or
- the tax information mailbox (DIS+), or
- directly on the MOJE daně Portal.
For details on signing into DIS+, please visit the MOJE daně Portal.
Tax return cannot be sent by post or submitted in person at the tax office.
e-Government portal
ePodáníCould be solved via e-identity
Yes
Is the service charged when solving electronically
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 28.06.2023
