Česká verze
Table of content
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Main information about the service
The payer of income from the sources gained within the territory of the Czech Republic to a non-resident taxpayer, and this income is subject to withholding tax, is obliged to submit a report on income paid abroad to the competent tax authority (local tax office). This obligation applies even in cases where the income is exempt from tax due to the application of another legal regulation or the income is not taxed in the Czech Republic due to the application of an international tax treaty.
Does this apply to me?
You are a payer of income from sources within the teritory of the Czech Republic to a non-resident taxpayer.
Service outcome
Compliance with the legal obligation to file a report of income paid abroad
Service benefit
Ensuring that the Financial Administration is informed.
When to address the service
Back to topThe report must be submitted by the end of the calendar month following the calendar month in which the payer is obliged to withhold tha tax.
If the tax is not withheld because the income is exempt from tax due to the application of another regulation, or the income is not taxed in the Czech Republic due to the application of an international tax treaty, the report must be filed by the end of the January immediately following the calendar year in which the income was paid - this concerns just payments of dividends, royalties and interests.
How to get the service
What do you need when solving the service electronically
Report on income paid abroad / Taxpayer’s withholding tax report, found on the website of the tax administration.
Where and how to solve the service electronically
The report can be submitted electronically via:
- the Online Tax Office – Tax Information Mailbox (DIS+) app available on the Moje daně portal;
- the Electronic Submissions for the Tax Administration (EPO) app; or
- the data mailbox of the locally competent tax administrator.
e-Government portal
ePodáníCould be solved via e-identity
Yes
Is the service charged when solving electronically
No
What you’ll need to provide
Report of foreign income form / Taxpayer's withholding tax report, which you can:
- print from the tax administration portal, or
- fill in directly in the Electronic Forms – MOJE daně portal application.
As of 1 January 2024, the report on income paid abrroad became a form submission which taxpayers (if they have access to a data mailbox established by law or are obliged by law to have their financial statements certified by an auditor) are obliged to file exclusively electronically in the format and structure published by the tax administrator as of 1 January 2024.
Where to solve the service
The completed and signed form can be submitted in person or sent by post to the local tax office (according to the taxpayer's registered tax office or 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 topCommunication language
Czech
Last checked at 27.02.2024
