Report income of non-resident paid abroad

Hlavní informace

The payer of income from  the sources gained within the territory of the Czech Republic to a non-resident taxpayer, and this income is subject to withholding tax, is obliged to submit a report on  income paid abroad to the competent tax authority (local tax office). This obligation applies even in cases where the income is exempt from tax due to the application of another legal regulation or the income is not taxed in the Czech Republic due to the application of an international tax treaty. 

Týká se vás to pokud

You are a payer of income from sources within the teritory of the Czech Republic to a non-resident taxpayer.

Kdy službu řešit

The report must be submitted by the end of the calendar month following the calendar month in which the payer is obliged to withhold tha tax. 

If the tax is not withheld because the income is exempt from tax due to the application of another regulation, or the income is not taxed in the Czech Republic due to the application of an international tax treaty, the report must be filed by the end of the January immediately following the calendar year in which the income was paid - this concerns just payments of dividends, royalties and interests.  

Vyřízení služby

Co potřebujete pokud službu řešíte

Report of foreign income form / Taxpayer's withholding tax report, which you can:

• print from the tax administration portal, or
• fill in directly in the Electronic Forms – MOJE daně portal application.

As of 1 January 2024, the report on income paid abrroad became a form submission which taxpayers (if they have access to a data mailbox established by law or are obliged by law to have their financial statements certified by an auditor) are obliged to file exclusively electronically in the format and structure published by the tax administrator as of 1 January 2024.

Kde a jak službu řešit

The completed and signed form can be submitted in person or sent by post to the local tax office (according to the taxpayer's registered tax office or place of residence).

Doplňující informace

Jaký má služba benefit

Ensuring that the Financial Administration is informed.