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Filing a corporate income tax return is an important obligation for every company operating in the Czech Republic. This article summarises basic information on the deadlines, conditions and extension options for filing.
The deadline for filing a corporate income tax return in the Czech Republic depends on the tax year. The tax year may be either a calendar year or a fiscal year that starts on the first day of a calendar month other than January. The deadline for filing the tax return is identical for Czech tax residents and Czech tax non-residents.
Taxpayers can take advantage of the extension of time to file their return by granting a power of attorney to a certified tax advisor authorizing the filing of the return. In this case, the deadline is extended to six months after the end of the tax year.
Income tax is due no later than the last day of the tax return filing period. This means that if the deadline is, for example, 1 April 2025, the tax must be paid no later than that date. In the case of an extended deadline, the due date for payment of the tax is also postponed.
Meeting the deadlines for filing the corporate income tax return in the Czech Republic and paying the tax liability is crucial for every legal entity. Our tax advisors will be happy to help you meet your tax obligations and ensure that your income tax return is prepared and filed on time. Do not hesitate to contact our team of Czech tax experts.
About Accace
Accace is a proactive consultancy and outsourcing partner who bridges the gap between needs and solutions. Combining smart and streamlined technology with a holistic approach, we provide an all-round care to clients and consider their matters as our own. With over 800 experts and approximately 2,000 customers, we have vast experience with facilitating the smooth operation and growth of small to large-scale, global businesses.
About Accace Circle
Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience and erase the borders of service delivery. Covering over 60 jurisdictions with more than 7,000 professionals, we support over 80,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 800,000 pay slips globally.
