Česká verze
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Main information about the service
This is a legal obligation to submit a form in which the taxpayer (employer) reports a summary of withheld tax advances, tax overpayments and tax bonuses paid to taxpayers (employees). The mandatory attachment to this form for taxpayers under Section 38j of the Income Tax Act is Annex No. 1 - Number of employees as of 1 December xxxx. The taxpayer (employer) must always submit this attachment.
For taxpayers (employers) who employed the taxpayers referred to in Section 2(3) of the Income Tax Act, Annex No. 2 - Summary of aggregate data recorded on the payrolls of taxpayers referred to in Section 2(3) of the Income Tax Act is a mandatory attachment to the statement.
For taxpayers (employers) who have made or are making corrections pursuant to Section 38i of the Income Tax Act, Annex No. 3 - Annex to the statement of personal income tax from employment containing additional corrections to tax advances after tax discount and tax calculated from the annual statement of advances and tax credit and Annex No. 4 - Annex to the statement of personal income tax from employment containing the additional corrections to the monthly tax bonus and the additional tax bonus payment from the annual tax credit statement pursuant to Section 38i of the Act, are mandatory attachments to the statement.
read moreDoes this apply to me?
You are a taxpayer (employer) who has accounted for or paid income from employment in accordance with Section 38j(4) of Act No. 586/1992 Coll., on Income Taxes. The obligation to submit this statement does not apply if you, as an employer, withheld only withholding tax at a special tax rate from employment income.
Service outcome
Compliance with the legal obligation to submit the Statement of Personal Income Tax from employment.
Service benefit
Compliance with the legal obligation to submit the Statement of Personal Income Tax from employment.
When to address the service
Back to topThe statement in paper form must be submitted within two months after the end of the calendar year. In the case of electronic submission, the deadline for submission of the statement is 20 March. If the taxpayer (employer) is submitting a statement for a part of the tax period, the taxpayer (employer) follows the deadlines specified in Act No. 280/2009 Coll., the Tax Code.
How to get the service
What do you need when solving the service electronically
You need to have at least one of the options below to submit your statement electronically:
- electronic signature,
- login details for DIS+,
- an active data mailbox,
- verified identity using NIA.
Where and how to solve the service electronically
The statement can be submitted electronically in the following ways:
in the Online Tax Office (DIS+) app via Mojedane.cz,
The Online Tax Office (DIS+, otherwise known as the tax information mailbox) provides authenticated users with information from personal tax accounts, public parts of electronic files maintained by the Financial Administration of the Czech Republic and other information for the fulfilment of their tax obligations. To log in to DIS+, it is possible to use the Citizen Identity service, which allows you to log in using the eGovernment mobile key, eObčanka, NIA, I. CA, moje ID, bank identity, etc. It is also possible to log in using the login data to the data mailbox, or using access data issued by the Financial Administration.
In the Electronic Submissions for the Tax Administration (EPO) app, or
Using the EPO application, you can send a submission without a recognised electronic signature, with an electronic signature using the ePodpisFS application, or send it via DIS+ (Online Tax Office application), make a submission using access with a guaranteed NIA identity - the Citizen Identity service, send it with the verified identity of the submitter in a manner that can be used to log in to their data mailbox, or save it for later submission via Data mailbox.
Through the web application
Furthermore, for filling in and submitting the statement, it is possible to use the web application STATEMENT of personal income tax from employment, including attachments (financnisprava.cz), which allows the created file to be used for uploading to the MOJE daně portal or to submit the file to the selected data mailbox of the competent tax office according to the taxpayer's registered office or place of permanent residence.
Via data mailbox.
You can communicate with the authorities of the Financial Administration of the Czech Republic via data mailbox. Submissions delivered in this way must be in a published XML file format and structure. The electronic forms of the EPO application can be used to create the required XML file.
With the help of third-party software
Third-party programs are mainly accounting and economic applications from various manufacturers that allow the completion of the statement on a local computer and subsequent electronic submission using a recognised electronic signature or the creation of an XML file that can then be loaded into the EPO application, checked and submitted or saved for later submission via 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
If you are not obliged under Section 72 of the Income Tax Code or Section 38j(6) of the Income Tax Act to submit the statement electronically, the statement form can be:
- printed it out from the portal of the financial administration Tax forms | Taxes | Financial administration (financnisprava.cz) and then filled in manually including the signature,
- filled in directly in the app Electronic Forms - MOJE daně Portal (mfcr.cz), printed in pdf format and signed,
- filled in through the web application STATEMENT of personal income tax from employment, including attachments (financnisprava.cz), printed in pdf format and signed,
- processed using third-party software and then printed in pdf format and signed.
Where to solve the service
The completed and signed form can be submitted in person or sent by post to the local competent tax office (according to the taxpayer's registered office or place of residence), which can be found on the website of the Financial Administration.
Is the service charged when solving in person?
No
Responsible Public Authority
|
Generální finanční ředitelství https://linked.cuzk.cz/resource/ruian/adresni-misto/21700851 |
Datová schránka: p9iwj4f |
Additional information about the service
Back to topSanctions
Pursuant to Section 250(2) of the Tax Code, taxpayers are obliged to pay a fine if they fail to file a statement or a supplementary statement, although they were obliged to do so, or if they do so after the prescribed deadline and the delay is longer than 5 working days, in the amount of 0.05% of the total amount of tax they were obliged to state in the statement for each subsequent day of delay, but not more than 0.5% of the total amount of tax they were obliged to state in the statement.
Communication language
Czech
Last checked at 30.03.2023
