Main information
If you are a legal person registered for corporate income tax and you no longer meet the conditions for registration, you are required to apply for cancellation.
This applies to you if
You are a legal person that has been registered with the tax office because
- you have begun to carry out an activity which is a source of income, or
- you had income from sources within the Czech Republic, or
- a permanent establishment was established by you in the Czech Republic
and you have terminated that activity, or you have stopped receiving income, or your permanent establishment no longer exists.
In the case of legal persons that became subject to registration on the date of their incorporation, they do not apply for cancellation of registration, because the conditions for registration cease to be met only after they are dissolved. In such a case, the registration will be cancelled automatically on the date of dissolution of the legal person.
When to use this service
Apply for cancellation of your registration within 15 days from the date on which the facts that gave rise to your registration ceased to exist.
Vyřízení služby - osobně
What you need if you are using this service
Resolving the matter in person or by mail is only possible if you are not legally required to submit your Application for the cancellation of registration electronically.
The Application for the cancellation of registration form, which is available on the website of the financial administration.
You can attach copies of documents supporting the information stated in your application.
Where and how to solve this service
Sign the completed Application for the cancellation of registration in your own handwriting and deliver it in person or by post to the locally competent tax office.
The locally competent tax office is the one in whose territorial jurisdiction your registered office is located.
How much will you pay
None
Vyřízení služby - elektronicky
What you need if you are using this service
The Application for the cancellation of registration form, which is available on the MOJE daně portal.
You can attach copies of documents supporting the information stated in your application.
Where and how to solve this service
The Application for the cancellation of registration can be submitted via:
When submitting via data mailbox or email, you must always ensure that the application is submitted in the published XML format and in the
specified structure. To create the required XML file, you can use
the electronic form in the Electronic Submissions for Financial Administration (EPO) app.
If you do not have access to a data mailbox, which is established by law, you can also submit your Application for the cancellation of registration via:
You can also use third-party applications (e.g. accounting software) to create an Application for the cancellation of registration in the required format and structure.
The locally competent tax office is the one in whose territorial jurisdiction your registered office is located.
How much will you pay
None
Additional information
What is the benefit of this service
By applying for cancellation of your registration you will fulfill your legal obligation and avoid the penalties that could be imposed on you if you fail to comply with this legal obligation. At the same time, you will cease to be subject to obligations arising from your corporate income tax registration.
Appeal options
You can appeal against the tax office’s decision on the cancellation of registration within 30 days from the date of delivery of the decision. The appeal must be filed with the tax office that decided on the registration.
Legislation
Sanctions
A fine of up to CZK 500 000 may be levied for failure to comply with the registration obligation.
Frequently asked questions
Is it possible to have an interpreter with me in case of a personal meeting?