Main information
If you are a corporate income tax payer, you are legally required to submit a Corporate Income Tax Return (hereinafter also referred to as ‘tax return’).
If an overpaid tax arises, you can include a request for refund directly in your tax return. This request will be processed automatically together with your tax return.
Through the submitted tax return, you may also ask the tax administrator to forward your financial statements to the Collection of Documents of the public register. If the submission meets all legal requirements, the tax administrator will forward the financial statements to the registry court without undue delay. If you requested it, the tax administrator will then send you an information e-mail confirming the forwarding of the financial statements to the registry court.
In
specific cases, as a corporate income tax payer,
you are not required to submit a tax return. As a publicly beneficial taxpayer or an association of unit owners that had no tax liability in the tax period, you also have a
statutory exemption from the notification obligation.
This applies to you if
You are a corporate income tax payer.
In
specific cases, as a corporate income tax payer,
you are not required to submit a tax return.
When to use this service
Submit your tax return no later than 3 months after the end of the taxable period.
This deadline is extended to:
- 4 months after the end of the taxable period, if the tax return was not submitted within 3 months and is subsequently submitted electronically, or
- 6 months after the end of the taxable period, if you are legally required to have your financial statements audited, or if the tax return was not submitted within 3 months and is subsequently submitted by a tax advisor.
If the last day of the period for submitting the tax return falls on a Saturday, Sunday or public holiday, the last day of the period is the following working day.
In specific cases such as the dissolution of a legal entity, insolvency proceedings, or company transformations, different deadlines may apply.
Vyřízení služby - elektronicky
What you need if you are using this service
The Corporate Income Tax Return form available on the MOJE daně portal.
Where and how to solve this service
You can submit your tax return via:
When submitting via a data mailbox, you must always ensure that the tax return is submitted in the published XML format and in the specified structure. To create the required XML file, you can use the relevant electronic form in the Electronic Submissions for the Financial Administration (EPO) app.
How much will you pay
None
Vyřízení služby - osobně
What you need if you are using this service
The Corporate Income Tax Return form, which is available on the website of the Financial Administration.
Submission in person or by post is possible only if you are not legally required to submit a Corporate Income Tax Return electronically.
Where and how to solve this service
Submit the completed and signed Corporate Income Tax Return in person at the filing office or send it by post to the address of the locally competent tax office.
How much will you pay
None
Additional information
What is the benefit of this service
By complying with the legal obligation to submit a tax return within the statutory deadline, you will avoid a penalty that would otherwise be imposed if you failed to comply with this obligation on time.
Appeal options
No appeal may be lodged against this service.
Legislation
Sanctions
If you fail to fulfil your obligation to submit a corporate income tax return or a supplementary corporate income tax return, or if you submit it after the statutory time limit and the delay exceeds 5 working days, you are liable to pay a penalty of 0.05% of the assessed tax for each subsequent day of delay, up to a maximum of 5% of the assessed tax, or 0.01% of the assessed tax loss for each subsequent day of delay, up to a maximum of 5% of the assessed tax loss.
No penalty for late submission will be imposed if the calculated amount is less than CZK 1,000.
Frequently asked questions
Who is a corporate income tax payer?
A corporate income tax payer is a person defined as such under the law.
Where can I find more information on corporate income tax?