Corporate income tax return

Main information

This is a legal obligation to submit a form through which you, as a taxpayer, settle your corporate tax liability.

If you report an overpayment of tax on your tax return, you have the option of completing an application for a refund of the overpayment, which is part of the tax return form. This application is processed automatically along with the tax return.

By filing a corporate income tax return, you also have the option of requesting the tax administrator to forward your financial statements to the collection of documents of the public register and thus fulfil the legal obligation to publish these documents. This request is an option for you, not an obligation. If the submission meets all the statutory conditions, the tax administrator will forward the financial statements to the registry court without undue delay via the public administration information system link and you will receive, if you have requested it, an information e-mail about the forwarding of the financial statements.

This applies to you if

You are a corporate taxpayer and are not covered by the statutory exemption.

A public corporation and, under certain conditions, a community of unit owners and a public benefit corporation are not required to file a corporate income tax return. Certain specifics in the filing obligation also exist in the case of business corporation conversions. In this regard, reference can be made to the website of the tax administration.

When to use this service

The corporate income tax return is filed no later than 3 months after the end of the tax year.

The deadline for filing the tax return is extended to 4 months after the end of the tax period. This applies if the tax return has not been filed within 3 months after the end of the tax year. If the tax return is submitted electronically after this deadline, the deadline is extended. The deadline is further extended to 6 months in case the tax entity has a statutory obligation to have its financial statements audited by an auditor. This extension also applies if the tax return was not filed on time and was subsequently filed by a tax advisor.

If the last day of the period for filing the tax return falls on a Saturday, Sunday or public holiday, the last day of the period shall be the following working day.

In addition to the above-mentioned basic statutory deadlines for filing a tax return, there are a number of deadlines applicable in specific cases, e.g. in the event of dissolution of a legal entity, insolvency proceedings, conversions, etc. These deadlines are regulated in the Income Tax Act and the Tax Code.

Service settlement

What you need if you are using this service

Tax return form including annexes and supporting documents for its completion. The tax return form is available from the Tax Administration portal, or via the MOJE daně portal.

Where and how to solve this service

If you are not obliged to deal with the service electronically, you can submit the completed and signed form in person or send it by post to the locally competent tax office (according to the registered office of the legal entity, or with which you are registered for this tax). Local jurisdiction can be verified on the website of the Tax Administration.

Additional information

What is the benefit of this service

By filing a corporate income tax return and paying this tax, which goes to the state budget and the budgets of municipalities and regions, you will contribute to improving public budgets and thus potentially to improving public services.

Appeal options

There is no appeal against this service.

Sanctions

The taxpayer is obliged to pay a fine if:

• it fails to file a corporate income tax return or files a return after the due date with a delay of more than 5 working days, in the amount of 0.05% of the assessed tax for each subsequent day of delay, up to a maximum of 5% of the assessed tax;
• it fails to file a corporate income tax return or files a return after the due date with a delay of more than 5 working days, in the amount of 0.01% of the assessed tax loss for each subsequent day of delay, up to a maximum of 5% of the assessed tax loss.