If you are a person who is required to submit a regular tax return for a tax with a taxable period of at least at least 12 months, you can request that the tax administrator extends the deadline for submitting the tax return. You can also request an extension of the deadline in certain specific cases, provided that the law does not exclude such extension (e.g. in certain cases of submitting a tax return for part of a taxable period).
If you submit your income tax return electronically, the statutory deadline is extended to 4 months after the end of the taxable period.
If your income tax return is submitted by a tax advisor, or if you are legally required to have your financial statements audited, the statutory deadline for submitting the tax return is extended to 6 months after the end of the taxable period.
You are a person who is required to submit a tax return for a tax with a taxable period of at least 12 months (or this is a specific case, such as a tax return for part of a taxable period where the law does not exclude an extension of the deadline) and you wish to extend the deadline for submitting the tax return.
A request for an extension of the deadline for submitting a regular tax return must be submitted at the latest by the end of the original (statutory) deadline.
There is no dedicated form for requesting an extension of the deadline. The request is submitted as a simple letter, e.g. as an attachment to a so-called General Document, which must specify:
You can submit your request via:
For requests concerning real estate tax, the locally competent tax office is the one in whose territorial jurisdiction the real estate is located.
The request for an extension of the deadline for submitting a tax return is subject to an administrative fee of CZK 300. Pay the fee to the account of your locally competent tax office, using the constant symbol 1148 and the appropriate variable symbol as follows:
There is no dedicated form for requesting an extension of the deadline. The request is submitted as a simple letter, which must specify:
Submit the printed and signed request for an extension of the submission deadline to your locally competent tax office:
For requests concerning real estate tax, the locally competent tax office is the one in whose territorial jurisdiction the real estate is located.
The request for an extension of the deadline for submitting a tax return is subject to an administrative fee of CZK 300. Pay the fee to the account of your locally competent tax office, using the constant symbol 1148 and the appropriate variable symbol as follows:
If your request is granted, the deadline is extended for both submitting the tax return and paying the tax, and no penalty will be imposed for late submission (provided the tax return is submitted within the extended deadline set by the tax administrator).
No appeal may be lodged against this service.
None
If the tax administrator does not issue a decision within 30 days, the request is deemed approved. If the request is not granted and the decision to that effect is delivered after the expiry of the original statutory deadline for submitting the tax return, the period for submitting the tax return ends upon the expiry of the same number of days after the delivery of that decision as remained at the time the request for an extension was submitted before the expiry of the statutory submission deadline.
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