Main information
If, in connection with the control statement, the tax administrator has imposed on you a fine of:
- CZK 10,000 for submitting the control statement late after being requested to do so by the tax administrator,
- CZK 30,000 for failing to submit a follow-up control statement in response to a notice to correct, supplement or confirm information stated in the original control statement, or
- CZK 50,000 for failing to submit a control statement at all, even after being requested to do so by the tax administrator,
you can apply for a remission of the fine. The tax administrator may remit the fine in whole or in part if the failure to submit the control statement occurred for reasons that can be justified with regard to the specific circumstances of the case.
You may also apply for remission if the fine was imposed at half its standard amount.
This applies to you if
The tax administrator has imposed on you a fine for breaching an obligation related to the VAT Control Statement, where you:
- failed to submit the control statement within the statutory deadline,
- failed to submit a follow-up control statement within the deadline specified in the notice to correct, supplement or confirm data, or
- failed to submit the control statement within the substitute deadline specified by the tax administrator.
When to use this service
You may apply for remission of the fine no later than within 3 months of the date on which the payment assessment ordering payment of the fine became final.
Submission of a request for remission of the fine has a suspensive effect on the enforceability of the payment assessment. The due date of the fine is postponed until the decision on remission is delivered.
A fine for failure to submit a control statement may be remitted up to the expiry of the deadline for payment of the tax.
Vyřízení služby - elektronicky
What you need if you are using this service
A remission request, which may be written in free form, containing:
- identification of the applicant: company name or your name and surname, tax identification number - TIN,
- the reference number of the payment assessment imposing the fine, and
- a detailed description of the reasons for requesting remission, including supporting evidence substantiating your claims.
The content of the request, including the percentage evaluation of justifiable reasons, is set out in GFD Instruction - D - 29.
Where and how to solve this service
You can submit your request via:
If you do not have any form of electronic authentication, you can send the request by e-mail without an electronic signature, which must then be confirmed by you within 5 days, for example in paper form with a handwritten signature.
How much will you pay
The request for remission of a fine for failure to submit a VAT Control Statement is subject to an administrative fee of CZK 1,000.
Pay the fee to the account of your locally competent tax office, indicating the constant symbol 1148 and the relevant variable symbol:
- natural person - personal identification number,
- legal entity - registration number.
The fee applies to each individual tax concerned by your request. The term ‘each tax’ refers to each separate type of tax — in this case, VAT — regardless of whether the request concerns failure to submit a VAT Control Statement for one or several taxable periods or includes other related tax accessories. If multiple tax entities submit a joint request, the fee is charged separately for each entity.
If the administrative fee is not paid, the tax administrator will request you to pay it. If the fee remains unpaid, your request for remission of the fine cannot be processed and the procedure will be discontinued.
Vyřízení služby - osobně
What you need if you are using this service
A remission request, which may be written in free form, containing:
- identification of the applicant: company name or your name and surname, tax identification number - TIN,
- the reference number of the payment assessment imposing the fine, and
- a detailed description of the reasons for requesting remission, including supporting evidence substantiating your claims.
The content of the request, including the percentage evaluation of justifiable reasons, is set out in GFD Instruction - D - 29.
Where and how to solve this service
Sign the request for remission of the fine in your own hand and deliver it in person to the filing office or by post to the address of the locally competent tax office.
How much will you pay
The request for remission of a fine for failure to submit a VAT Control Statement is subject to an administrative fee of CZK 1,000.
Pay the fee to the account of your locally competent tax office, indicating the constant symbol 1148 and the relevant variable symbol:
- natural person - personal identification number,
- legal entity - registration number.
The fee applies to each individual tax concerned by your request. The term ‘each tax’ refers to each separate type of tax — in this case, VAT — regardless of whether the request concerns failure to submit a VAT Control Statement for one or several taxable periods or includes other related tax accessories. If multiple tax entities submit a joint request, the fee is charged separately for each entity.
If the administrative fee is not paid, the tax administrator will request you to pay it. If the fee remains unpaid, your request for remission of the fine cannot be processed and the procedure will be discontinued.
Additional information
What is the benefit of this service
Based on your request, the fine may be partially or fully remitted.
Appeal options
No appeal may be lodged against this service.
Legislation
Sanctions
None
Frequently asked questions
None