The 2022 amendment to the road tax, which we have already covered for example in our article HERE, has brought a large number of changes which have removed the obligation for a significant number of taxpayers to submit a road tax return and pay the tax. The obligation to pay advance payments was also abolished for the entire year 2022, although the amendment entered into force after the deadline for the first advance payment. The financial administration has therefore informed registering a large number of overpayments totalling approximately CZK 1.4 billion. If you paid the advance payments before or despite their cancellation, or your tax liability has been reduced, we recommend checking if the overpayment of road tax applies to you. You can find out the amount of the overpayment from your local tax authority or by logging into the online tax office on the “my taxes” page.

If you find that overpayment is also registered for you, it is possible to request its return, either in paper or electronic form, or using the link in the information of the tax administration.

If you are interested, we will be happy to take care of the refund or transfer of the overpayment for you. Please do not hesitate to contact the authors of this article or your GT team.

Author: Lukáš Pflug, Tereza Horáková