Main information
As a payer of income from sources in the Czech Republic to a non-resident taxpayer, from whom tax is collected by withholding at a special tax rate, you are legally obliged to submit a Notification of non-resident taxpayer income from sources in the Czech Republic (hereinafter also reffered to as the ‘Notification’).
You are also required to submit the Notification if the income is exempt from tax, or if an international treaty provides that such income is not subject to taxation in the Czech Republic. This includes:
- income in the form of royalty payments, or
- profit shares, settlement shares, or shares in the liquidation balance of business corporations, or
- interest and other similar yields which exceeded CZK 300,000 in any calendar month.
If the obligation of a taxpayer has been transferred to you by another taxpayer by a written contract in accordance with the law, you are required to attach an appendix to the notification in which you identify the taxpayer who transferred their obligation to you and the corresponding amount of income paid.
This applies to you if
You are a payer of income from sources in the Czech Republic to a non-resident taxpayer, from whom tax is collected by withholding at a special tax rate.
If you pay income that is exempt from tax, or that an international treaty determines is not taxable in the Czech Republic, you must submit the Notification if it concerns:
- income in the form of royalty payments, or
- profit shares, settlement shares, or shares in the liquidation balance of business corporations, or
- interest and other similar yields exceeding CZK 300,000 in any calendar month.
When to use this service
Submit the Notification:
- by the end of the calendar month following the month in which you were required to perform the withholding, or
- by 31 January of the calendar year immediately following the year in which income was paid that is not subject to withholding tax due to application of an international treaty (e.g., dividends, royalties, and other similar yields), or
- by 31 January of the calendar year immediately following the year in which the interest paid exceeded CZK 300,000 in at least one calendar month.
Vyřízení služby - elektronicky
What you need if you are using this service
The Notification of non-resident taxpayer income from sources in the Czech Republic form available on the MOJE daně portal.
Where and how to solve this service
You can submit the Notification via:
When submitting via a data mailbox, you must always ensure that the Notification 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 the Financial Administration (EPO) app.
If you are a payer of tax who has not been assigned a data mailbox by law, you can also submit the Notification via:
How much will you pay
None
Vyřízení služby - osobně
What you need if you are using this service
Submission in person or by post is possible only if you are not legally required to submit the Notification electronically.
The Notification of non-resident taxpayer income from sources in the Czech Republic form, which is available on the website of the Financial Administration.
Where and how to solve this service
Submit the completed and signed Notification of non-resident taxpayer income from sources in the Czech Republic 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 obligation to submit the Notification 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 comply with your statutory reporting obligation, you may be fined up to CZK 500,000.
Frequently asked questions
None