Request for remission of late payment interest

Main information

As the taxpayer you are entitled to request the tax administrator to remit interest on a late payment if you have paid the tax to which the interest on late payment relates (applies to interest accrued from 1 January 2015). You must demonstrate as the taxpayer that the delay was due to a reason that is justifiable in the light of the overall circumstances of the case.

This applies to you if

You are a taxpayer who have incurred late payment interest and have paid the tax to which the late payment interest relates.

When to use this service

The request can only be made after the tax on which the interest on late payment is due has been paid. Interest on late payment may be remitted within the tax payment period, the basic length of which is 6 years.

Service settlement

What you need if you are using this service

A request for remission of late payment interest in free-written form containing:

• identification of the late payment interest for which you are requesting a remission;
• the reason why the tax was paid late.

You must also attach any evidence that supports your reasoning. You can also refer to your social and economic circumstances supportively, but these are not in themselves grounds for remission; there must always be a justifiable reason for the late payment.

To create a request for remission of late payment interest you can use the interactive Request for Remission of Tax Accessory app, from which you can then download and print the completed request. 

Where and how to solve this service

Sign the request in your own handwriting and deliver it in person or by post to the locally competent tax office.

How much will you pay

A request for remission of the tax is subject to an administrative fee of CZK 1 000 if the amount requested for remission is more than 3 times the rate of the fee. Thus, requests of tax entities requesting the remission of CZK 3 001 or more are subject to an administrative fee, while requests for the remission of CZK 3 000 or less are not subject to an administrative fee. The fee shall be levied for each tax to which the tax entity's request relates and for each tax entity if more than one tax entity submits a single request. The fee is levied only once if the tax is on a common subject of taxation.

Additional information

What is the benefit of this service

Interest on late payment may be partially or fully remitted, thereby extinguishing your arrears on this tax liability.

Appeal options

It is not possible to appeal against this service.