Submission of a Power of Attorney to Allow a Tax Entity to Be Represented by Another Person

Main information

If you are a person participating in tax administration, you can appoint an agent to represent you before the tax administrator by granting a power of attorney. The power of attorney must specify the scope of the authorisation so that it is clear which acts, proceedings or other procedures it covers.

You can appoint only one representative for the same matter (i.e. for one act, proceeding or other procedure).

A power of attorney becomes effective vis-à-vis the tax administrator from the moment it is submitted to the relevant tax administrator.

You cannot appoint a representative in cases where you must take action in person (for example, if you are obliged to testify as a witness about matters you perceived first-hand).

Appointing a representative does not affect your ability to act and make submissions to the tax administrator yourself.

This applies to you if

You are a natural or legal person who wishes to be represented by another person before a specific tax administrator. 

When to use this service

You can use this service at any time if you consider representation necessary.

Vyřízení služby - osobně

What you need if you are using this service

A power of attorney, which may be written in free form, containing:

1. Identification details of the principal (the person granting the power of attorney) and the agent (representative),

• For a natural person: name, surname, place of residence or place of establishment, date of birth,
• For a legal person: name, legal form, and registered office,
• If the agent is a tax advisor: the personal registration number assigned by the Chamber of Tax Advisors of the Czech Republic,
• If the agent is an attorney: the registration number at the Czech Bar Association,

2. Tax identification number (if assigned),

3. The specific scope of the authorisation, specifying clearly which acts, proceedings or procedures the power of attorney covers.

4. The date of issue of the power of attorney,

5. The signature of the principal.

To create a power of attorney, you can also use the Power of Attorney form. It is available on the MOJE daně portal; fill in the required information and then print out the form.

Where and how to solve this service

Sign the power of attorney by hand and deliver it in person to the filing office or by post to the address of the tax office before which you wish to be represented.

A power of attorney becomes effective from the moment it is submitted to the relevant tax administrator.

Vyřízení služby - elektronicky

What you need if you are using this service

A power of attorney, which may be written in free form, containing:

1. Identification details of the principal (the person granting the power of attorney) and the agent (representative),

• For a natural person: name, surname, place of residence or place of establishment, date of birth,
• For a legal person: name, legal form, and registered office,
• If the agent is a tax advisor: the personal registration number assigned by the Chamber of Tax Advisors of the Czech Republic,
• If the agent is an attorney: the registration number at the Czech Bar Association,

2. Tax identification number (if assigned),

3. The specific scope of the authorisation, specifying clearly which acts, proceedings or procedures the power of attorney covers.

4. The date of issue of the power of attorney,

5. The signature of the principal.

To create a power of attorney, you can also use the Power of Attorney form available on the MOJE daně portal.

Where and how to solve this service

You can submit the power of attorney via:

• the Online Tax Office (DIS+) app available 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, or using the Power of Attorney form,
• the data mailbox, or
• e-mail,

to the tax office before which you wish to be represented.

If you do not have any form of electronic authentication, you can send the power of attorney 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 where you wish to be represented.

The above-mentioned obligation to additionally confirm an unauthenticated submission made by e-mail or via the EPO app does not apply where the attachment to the submission is the original power of attorney (i.e. a power of attorney that you have already signed electronically).

Additional information

What is the benefit of this service

By using this service, another person can act and make submissions to the tax administrator on your behalf.

Appeal options

No appeal may be lodged against this service.

Frequently asked questions

Can I appoint an agent from another country?

Yes. However, if you appoint an agent who does not have a registered office or place of residence within an EU Member State, an EEA contracting state, or Switzerland, you must appoint a delivery agent with a registered office or place of residence in the Czech Republic.