Česká verze
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Main information about the service
If you, as a taxpayer of personal income tax, have received income exempt from personal income tax (an exception is income that the tax administrator can determine from registers or records to which it has access and which are published on the official board and in a manner allowing remote access), you are obliged to report this income to the relevant tax administrator.
read moreDoes this apply to me?
The reporting obligation applies to you as a taxpayer if you have received income that is exempt from personal income tax and is higher than CZK 5 000 000 – the income is assessed individually.
Service outcome
Compliance with the legal obligation to report exempt income.
Service benefit
Reducing the administrative burden on taxpayers when starting the process of proving the origin of assets.
When to address the service
Back to topAs an individual, you can declare exempt income no later than by the end of the deadline for filing your tax return for the tax year (within 3 months after the end of the tax year under the Tax Code) in which you received the income. This notification period generally applies even to taxpayers who are not required to file a tax return.
The deadline is extended if you are obliged to file a tax return at the same time as the notification, and the tax return is filed electronically (the deadline is extended to 4 months after the end of the tax year) or through a tax advisor (the deadline is extended to 6 months after the end of the tax year).
How to get the service
What do you need when solving the service electronically
The notification does not have a prescribed form, so it is written in free form. The Ministry of Finance has issued possible models of optional forms, which are published on the website of the Financial Administration.
Where and how to solve the service electronically
The notification shall be submitted via the data mailbox of the locally competent tax office.
The notification must be:
- signed in a manner which another legal regulation associates with the effects of a handwritten signature,
- verified by the identity of the applicant in a manner that can be used to log in to their data mailbox,
- verified using guaranteed identity access, or
- verified via the tax information mailbox.
Could be solved via e-identity
Yes
Is the service charged when solving electronically
No
What you’ll need to provide
The notification does not have a prescribed form, so it is written in free form. The Ministry of Finance has issued possible models of optional forms, which are published on the website of the Financial Administration.
Where to solve the service
Notification of exempt income may be made in documentary form or orally on the record. The completed form can then be submitted in person or sent by post to the locally competent tax office (territorial office) according to the place of residence.
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 provision § 38w of the ITA, which is related to § 38v of the ITA, regulates the penalty for failure to notify or late notification of exempt income. As a taxpayer, you are liable to pay a penalty for failure to report exempt income if you fail to file a notification of exempt personal income in the amount of:
- 0.1% of the amount of unreported income if one complies with this obligation without being requested to do so,
- 10 % of the amount of unreported income if the taxpayer complies with this obligation within an alternative deadline after being requested to do so, or
- 15% of the amount of unreported income if the taxpayer fails to comply with this obligation within the alternative deadline.
Communication language
Czech
Last checked at 16.06.2023
