Česká verze
Table of content
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Main information about the service
The taxpayer is entitled to request the tax administrator to remit interest on a late payment if they have paid the tax to which the interest on late payment relates (applies to interest accrued from 1 January 2015). The taxpayer must demonstrate that the delay was due to a reason that is justifiable in the light of the overall circumstances of the case.
read moreDoes this apply to me?
This applies to taxpayers who have incurred late payment interest and have paid the tax to which the late payment interest relates.
Service outcome
A decision on partial or total remission of late payment interest, or a negative decision
Service benefit
Interest on late payment may be partially or fully remitted, thereby extinguishing the taxpayer's arrears on this tax liability.
When to address the service
Back to topThe request can only be made after the tax on which the interest on late payment is due has been paid. Interest on late payment may be remitted within the tax payment period, the basic length of which is 6 years.
How to get the service
What do you need when solving the service electronically
A request for remission of late payment interest in free-written form containing:
- identification of the late payment interest for which you are requesting a remission;
- the reason why the tax was paid late.
Where and how to solve the service electronically
Send the request to the local tax office. We recommend doing this electronically via the Online Financial Office or the Electronic Submissions for the Financial Administration application (both available on the MOJE daně portal). Alternatively, you can also use your data mailbox (if one has been set up and made available to you) or email.
e-Government portal
ePodáníCould be solved via e-identity
Yes
Is the service charged when solving electronically
Yes
The fee for electronically processed service
A request for remission of the tax is subject to an administrative fee of CZK 1 000 if the amount requested for remission is more than 3 times the rate of the fee. Thus, requests of tax entities requesting the remission of CZK 3 001 or more are subject to an administrative fee, while requests for the remission of CZK 3 000 or less are not subject to an administrative fee. The fee shall be levied for each tax to which the tax entity's request relates and for each tax entity if more than one tax entity submits a single request. The fee is levied only once if the tax is on a common subject of taxation.
What you’ll need to provide
A request for remission of late payment interest in free-written form containing:
- identification of the late payment interest for which you are requesting a remission;
- the reason why the tax was paid late.
Where to solve the service
Sign the request in your own handwriting and deliver it in person or by post to the local tax office.
Is the service charged when solving in person?
Yes
The fee for in person processed service
A request for remission of the tax is subject to an administrative fee of CZK 1 000 if the amount requested for remission is more than 3 times the rate of the fee. Thus, requests of tax entities requesting the remission of CZK 3 001 or more are subject to an administrative fee, while requests for the remission of CZK 3 000 or less are not subject to an administrative fee. The fee shall be levied for each tax to which the tax entity's request relates and for each tax entity if more than one tax entity submits a single request. The fee is levied only once if the tax is on a common subject of taxation.
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
The procedural language is Czech.
Last checked at 07.06.2023
