Česká verze
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Main information about the service
If you are a personal income tax payer, you are legally obliged to file a personal income tax return (‘PITR’) on a form in which you quantify taxes (or tax loss) and provide the prescribed information and other circumstances relevant to the assessment of tax.
read moreDoes this apply to me?
You are a personal income taxpayer who in the tax year had:
- income from employment,
- income from independent activity,
- income from capital assets,
- rental income, or
- other earnings.
Income means both monetary and non-monetary income received in exchange.
Service outcome
Compliance with the legal obligation to file a personal income tax return.
Service benefit
Compliance with the legal obligation to file a personal income tax return.
When to address the service
Back to topThe personal income tax return is filed no later than 3 months after the end of the tax year.
The deadline for filing is extended to 4 months after the end of the tax period if the tax return was not filed within 3 months after the end of the tax year and the tax return was subsequently filed electronically, or to 6 months after the end of the tax year if the tax entity is required by law to have its financial statements audited by an auditor, or the tax return was not filed within 3 months after the end of the tax year and the tax return was subsequently filed by an advisor.
If the subject matter of the tax includes income that is subject to tax abroad, the tax administrator may extend the deadline for filing the PITR up to 10 months after the end of the tax period at the request of the tax entity in justified cases.
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.
If the taxpayer dies before the PITR has been filed, the person administering the estate shall discharge the tax liability of the deceased on their own behalf on behalf of the estate. If more than one person administering the estate is obliged to fulfil the tax obligation of the deceased, these persons shall fulfil it jointly and severally. The tax liability of the deceased is administered by the tax administrator who was competent to administer this liability at the date of the deceased's death.
The person administering the estate is obliged to file a proper PITR within 3 months of the date of the deceased's death, for the part of the tax year that has elapsed before the date of death; this deadline cannot be extended. The person administering the estate is required to file a proper PITR within 30 days of the date of the termination of the estate proceedings for the portion of the taxable year that has elapsed up to the day before the date of the termination of the estate proceedings.
In insolvency proceedings, the taxpayer is obliged to file a proper PITR for the part of the tax year that has elapsed up to the day preceding the effective date of the decision on insolvency and for which it has not yet been filed; this deadline cannot be extended. The deadlines within which the taxpayer is obliged to file a proper PITR or an additional PITR during insolvency proceedings remain unchanged. On the date of submission of the final report, the taxpayer is required to prepare a proper PITR for the elapsed part of the tax year for which it has not yet been filed and include the claimed tax in the relevant document. The taxpayer is obliged to submit a proper PITR within 15 days from the date on which it should have been processed.
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
Where and how to solve the service electronically
Personal 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 the tax entity or its representative has access to a data mailbox established by law or is obliged by law to have the financial statements certified by an auditor, it is obliged to make the form submission only electronically using remote access in the format and structure published by the tax administrator, by means of a data message signed in a manner which is associated with the effects of a handwritten signature by another legal regulation, or with the identity of the filer verified by means through which the filer can log into their data mailbox, or using access with a guaranteed identity, or through a 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. It can also be collected in person at the tax office and then filled in manually, including the signature (this applies only if the taxpayer is not obliged to file electronically).
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 office or place of residence. 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
As a tax entity, you are liable to pay a penalty if you fail to file a tax return or an additional tax return when you should have done so, or if you do so after the deadline and the delay is longer than 5 working days, in the amount of:
- 0.05% of the tax assessed for each subsequent day of delay, up to a maximum of 5% of the tax assessed,
- 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 07.09.2023
