Personal income tax return in the Czech Republic (hereinafter also referred to as “tax returns”) can be submitted in three dates. Do you know what the deadlines are for filing tax returns and what the rules are?

Deadlines for submitting 2023 personal income tax return in the Czech Republic

The basic personal income tax return in the Czech Republic filing deadline is 3 months after the end of the tax period. In connection with the automatization in tax administration, an additional deadline for submitting the tax return was introduced, within 4 months after the end of the tax period, if the tax return is submitted electronically.

The deadline may be extended on 6 months after the end of the tax period if the personal income tax return in the Czech Republic is prepared and filed by a tax advisor based on the power of attorney granted. This power of attorney had to be documented to the tax administrator by the standard deadline for submitting a tax return (until April 1) in past. But nowadays, the power of attorney can be documented to the tax administrator up to the “extended” deadline for submitting the tax return.

How to file a tax return?

The personal income tax return in the Czech Republic can be submitted in person at the tax office, by post (confirmation of delivery is recommended) or electronically. Electronic filing can be done, for example:

• via data mailbox (Czech: datová schránka),
• by EPO application with verified identity, guaranteed identity or verified electronic signature, or
• through the tax information mailbox (Czech: daňová informační schránka).

Please note that if the taxpayer has a data mailbox set up by law, he is obliged to submit the tax return using the data mailbox. Failure to comply with the electronic form of submission is subject to a penalty of CZK 1,000.

Tax underpayments

If the taxpayer incurs a tax underpayment on the basis of the personal income tax return in the Czech Republic, it is possible to pay the tax underpayment in cash at the cash desks of the tax offices, by bank transfer or by money order. Payment by bank transfer or money order may take longer, so we recommend making the payment in advance. The arrears are due within the deadline for submitting the return.

Tax overpayments

In the event of tax overpayment, the tax administrator has a 30-day period after the deadline for submitting the personal income tax return in the Czech Republic. With the effect of the amendment, the threshold below which the tax overpayment is not refunded was also increased. The tax administrator returns overpayments exceeding the amount of CZK 200.

Penalties for late filing of tax returns

Without penalties, it is possible to submit the personal income tax return in the Czech Republic within 5 working days after the deadline for submission. However, payment of the tax due must be made within 4 calendar days at the latest.

Deadlines for submission of overviews of self-employed persons

* CSSA – Czech Social Security Administration; HIC – Health Insurance Company

In general, the deadline for submission of self-employed reports is set within 1 month from the date on which the tax return should have been submitted, i.e. by 2 May 2024, or by 3 June 2024 in the case of electronic submission. If the tax return is submitted by a tax advisor and the tax return is submitted within an extended period, the deadline for submitting the self-employed reports is until 1 August 2024.

If an additional payment for the insurance premium arises on the basis of the reports, it is necessary that the additional payment be paid no later than 8 days from the submission of the report, or possibly from the latest date, i.e. by 9 August 2024.

The day when the payment reaches the account of the relevant institution is counted as the day of payment of the additional payment. We therefore recommend making the payment in advance.

Everyone who was self-employed during the tax period, even if only for part of the year, must submit the report (except lump-sum tax payers). The obligation also applies to entrepreneurs who did not receive any income during the tax period if they did not pause or terminate their self-employment activity.

Starting from the month following the submission of the overviews, the entrepreneur must set a new amount of monthly premium payments.

We will be happy to help you with your tax return, do not hesitate to contact us.

Lan Anh Mai

Senior Tax Consultant | Accace Czech Republic

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Kateřina Hrůzová

Tax Director | Accace Czech Republic

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