Request for the refund, use or transfer of a refundable tax overpayment by the tax office

Main information

If a refundable overpayment has arisen on any tax (for example, corporate income tax, personal income tax, real estate tax, etc.), you can request that the tax administrator that records this overpayment:

• refunds the overpayment;
• uses the overpayment to the payment of:
  • tax arrears of another tax entity recorded either by the same tax administrator (the Financial Administration) or by another tax administrator (e.g. the Customs Administration); or
  • a tax advance; or
• transfers the overpayment to another of your personal tax accounts maintained by the same tax administrator (the Financial Administration) or by another tax administrator (e.g. the Customs Administration).

The tax administrator will grant your request if, at the time of its submission, the refundable overpayment amounted to at least CZK 200, or if it reaches this amount within 60 days of the request being submitted.

In specific cases, an overpayment below CZK 200 may also be refunded (such as where an entitlement to a tax bonus has arisen, or where the principle of efficiency applies).

Within a single request, you can ask for a refund of an overpayment on one tax or for a refund of your specified amount from several taxes.

A refundable tax overpayment may arise, for example:

• if you qualify for a tax bonus; or
• if you have paid tax advances exceeding the assessed amount of tax.

The tax administrator will not grant your request if:

• there is a reasonable expectation that, within one month of the date on which the refundable overpayment is to be refunded, used or transferred, a liability to pay tax will arise on the same personal tax account; or
• the refundable overpayment arose as a result of payment of a tax that has not yet been finally assessed, or for which the substitute due date has not yet passed.

This applies to you if

A refundable overpayment, that is refunded upon request, has arisen on your personal tax account, and you wish to have it refunded, used or transferred.

When to use this service

You can use this service at any time from the date on which the overpayment arises, or if you expect that the overpayment will arise within 60 days of submitting your request, but no later than six years after the end of the year in which the overpayment arose.  

Vyřízení služby - osobně

What you need if you are using this service

A request for the refund, use or transfer of a refundable overpayment, which may be written in free form, containing:

• what is being requested;
• the identification of the applicant; and
• the identification of the signatory.

Please also include other details specific to the individual types of overpayment handling in your request, such as the bank account number, identification data of another tax entity to whose tax arrears the refundable overpayment is to be used, etc.

Sample request texts:

‘I request a refund of an overpayment’ 

‘I request a refund of an overpayment of personal income tax’ 

‘I request a refund of CZK 1,000 recorded on personal income tax’

‘I request that the overpayment be used to the payment of an advance on income tax from employment’

‘I request that the overpayment recorded on personal income tax in the amount of CZK 1,000 be transferred to real estate tax’

‘I request the use of CZK 1,000 to the tax arrears of Mr Josef Novák, recorded by the Tax Office for the Capital City of Prague to bank account number 111-2222222 / bank code, variable symbol 123456’

‘I request the use of CZK 1,000 to the tax arrears of Mr Josef Novák, recorded by the Customs Office in Prague, bank account number 111-2222222 / bank code, variable symbol 123456’.

Where and how to solve this service

Submit a signed request for the refund, use or transfer of a refundable overpayment in person at the filing office or by post to the address of the tax office that records the refundable overpayment.

Vyřízení služby - elektronicky

What you need if you are using this service

A request for the refund, use or transfer of a refundable overpayment, which may be written in free form, containing:

• what is being requested;
• the identification of the applicant; and
• the identification of the signatory.

Please also include other details specific to the individual types of overpayment handling in your request, such as the bank account number, identification data of another tax entity to whose tax arrears the refundable overpayment is to be used, etc.

If you do not specify the overpayment, the entire refundable overpayment from all personal tax accounts recorded by the tax administrator to which the request is submitted will be refunded, used or transferred.

To create a request for the refund of an overpayment or the transfer of an overpayment, you can use the templates available in the Electronic Submissions for the Financial Administration (EPO) app or in the Online Tax Office (DIS+) app.

Sample request texts:

‘I request a refund of an overpayment’ 

‘I request a refund of an overpayment of personal income tax’ 

‘I request a refund of CZK 1,000 recorded on personal income tax’

‘I request that the overpayment be used to the payment of an advance on income tax from employment’

‘I request that the overpayment recorded on personal income tax in the amount of CZK 1,000 be transferred to real estate tax’

‘I request the use of CZK 1,000 to the tax arrears of Mr Josef Novák, recorded by the Tax Office for the Capital City of Prague to bank account number 111-2222222 / bank code, variable symbol 123456’

‘I request the use of CZK 1,000 to the tax arrears of Mr Josef Novák, recorded by the Customs Office in Prague, bank account number 111-2222222 / bank code, variable symbol 123456’.

Where and how to solve this service

You can submit your request for a refund, use or transfer of a refundable overpayment to the tax office that records the overpayment via:

• the Online Tax Office (DIS+) app on the MOJE daně portal,
• the Electronic Submissions for the Financial Administration (EPO) app, either as a General Document for Submissions to the Financial Administration of the Czech Republic or its attachment,
• the data mailbox to the relevant tax office, or
• e-mail with a guaranteed electronic signature to the relevant tax office.

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.

To confirm an unsigned electronic submission made via the Electronic Submissions for the Financial Administration (EPO) app, you can generate and print the so-called E-form (E-tiskopis) from the EPO app, which you must then sign and deliver within 5 days to the tax office that records the overpayment.

Additional information

What is the benefit of this service

If you use this service, the respective funds will be refunded to your bank account or your address, or they will be used to the payment of a tax advance or to the tax arrears of another tax entity, or transferred to another personal tax account, in accordance with the choice expressed in your request.

Appeal options

You may submit an objection to the processing of your request for the refund, use or transfer of a refundable tax overpayment within 30 days of the date on which you learned of its outcome. The objection is submitted to the tax office that processed your request.