Česká verze
Table of content
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Main information about the service
As a taxpayer you fill in the form the data about the taxable vehicle under the conditions set out in Act No. 16/1993 Coll., on Road Tax, as amended:
- for which the partial tax is higher than CZK 0 ,
- for which a tax credit applies, or
- which is exempt if the partial tax for it would otherwise be higher than CZK 0 (except for exempt diplomatic vehicles).
The subject of the tax is a road vehicle of category N2 or N3 and their trailers of category O3 or O4, if they are registered in the register of road vehicles in the Czech Republic.
Vehicle category N2 - Motor vehicles with a maximum mass exceeding 3.5 tonnes but not exceeding 12 tonnes.
Vehicle category N3 - Motor vehicles with a maximum mass exceeding 12 tonnes.
Vehicle category O3 - Trailers with a maximum mass exceeding 3.5 tonnes but not exceeding 10 tonnes.
Vehicle category O4 - Trailers with a maximum mass exceeding 10 tonnes.
However, the following vehicles are not taxable vehicles (vehicles not subject to tax):
a) vehicles with a special registration plate assigned in accordance with the law governing the conditions of operation of vehicles on roads,
b) category N subcategory special purpose vehicle or special purpose off-road vehicle; or
c) category O with bodywork type code DA.
A taxable vehicle is not subject to tax in a calendar month in which the facts subject to tax were not fulfilled at all.
The road tax return is submitted to the local tax office in whose territorial district you have your registered office as a legal person and your place of residence as an natural person at the time of filing the tax return.
The road tax payer is:
• a natural or legal person who is registered as the operator of a taxable vehicle in the register of road vehicles,
• a legal or natural person who uses a taxable vehicle for which he or she is entered as the operator in the register of road vehicles a legal or natural person who has died, ceased to exist or has been dissolved,
• a natural or legal person who uses a taxable vehicle designated as a state material reserve,
• an organisational unit of a person having its registered office or permanent residence abroad, or a permanent establishment (under the income tax legislation) of a person established or resident abroad.
read moreDoes this apply to me?
You are a road tax payer.
Service outcome
Compliance with the legal obligation to file a road tax return.
Service benefit
The taxpayer files a road tax return and pays the road tax, the beneficiary of which is state budget.
When to address the service
Back to topAs a taxpayer, you are obliged to file a road tax return if you list at least one taxable vehicle in it, no later than 31 January of the calendar year following the end of the tax year, even if your return is prepared by a tax adviser.
If you, as a taxpayer, file a road tax return for part of the tax period (e.g. upon the death of the taxpayer or the commencement of insolvency proceedings), you must comply with the deadlines set out in Act No. 280/2009 Coll., the Tax Code, as amended.
How to get the service
What do you need when solving the service electronically
Road tax forms available in the app Electronic Submissions for the Tax Administration (EPO) or in the Online Tax Office (DIS+) in the Mojedane.cz portal.
Where and how to solve the service electronically
Road tax returns can be submitted electronically in the following ways:
- in the Online Tax Office (DIS+) via Mojedane.cz,
- in the Electronic Submissions for the Tax Administration (EPO) application, or
- via the data 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
Road tax return form that can be:
- printed from the tax administration portal, or
- filled in directly in the Electronic Forms - MOJE daně portal application.
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.
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 taxpayer, you are liable to pay a penalty if you fail to file a tax return or a supplementary tax return when you should have done so, or if you do so after the prescribed deadline and the delay is longer than 5 working days, at a rate of 0.05% of the tax assessed for each subsequent day of delay, up to a maximum of 5% of the tax assessed.
Communication language
Czech
Last checked at 26.07.2023
