New online tax return form

As of 15 February 2022, an online form of the personal income tax return for the 2021 tax year can be found in the application for Electronic Submissions to the Financial Administration (EPO) and the Tax Information Box Plus (DIS+), which allows you to submit tax return electronically.

Since the online form was published late, the Ministry of Finance believes that tax authorities should be instructed to provide maximum assistance to ensure that taxpayers, for whom unavailability of the form made it more difficult to prepare their returns, are able to meet their tax obligations properly. 

If a tax entity or its representative has access to a data box established based on the law, or has a statutory obligation to have its financial statements certified by an auditor, it is obliged to file its tax return only electronically in the prescribed format and structure; for others, the option to file a paper return still applies.

Deadlines

The classic paper form can be filed until 1 April 2021, but if the taxpayer opts for the electronic version, the deadline is automatically extended to Monday 2 May 2022. The Financial Administration urges taxpayers to use electronic filing via an online form that can be found at www.mojedane.cz. You can use your bank identity, ID card with chip, or data box to log in. If the tax return is filed for the taxpayer by an attorney or tax consultant, the filing deadline is 1 July 2022, at the latest. 

Obligation to submit tax return

All entrepreneurs and sole traders are obliged to file tax return, but also some employees (if their income from employment and other income according to articles 7 to 10 of the Income Tax Act exceeds CZK 6,000) and state citizens such as students or senior citizens, whose income is not exempt from income tax or is subject to withholding tax and who at the same time had income exceeding CZK 15,000 for the 2021 tax year (provided that such income falls under the income tax). A taxpayer with tax loss must also file tax return.

In certain cases, entrepreneurs using the flat-rate regime will also be obliged to file a tax return. These are cases where:

1. in addition to income from self-employment, the entrepreneur earned other income under articles 8 to 10 for the taxable period and at the same time it exceeded CZK 15,000,
2. if they have income from employment that is not subject to withholding tax,
3. their income from self-employment exceeds CZK 1,000,000 and they have become VAT payers or partners in a public company (they will report the tax in their tax return, as if they were not applying the flat-rate scheme).

These entrepreneurs will also proceed similarly with regard to public insurance premiums, for which they are obliged to submit reports to the district social security administration and the health insurance company. 

In the flat-rate regime, the taxpayer’s advance payment for 2022 is CZK 5,994 per month. If the taxpayer entered this scheme in 2021 and continues to meet its conditions for 2022, it was necessary to change the amount of advance payments to the amount of CZK 5,994 from January 2022. If the taxpayer enters the flat-rate scheme at a later date, his first and second advance payments are not due until 20 May 2022.

Payment of tax and refund of overpayments

Those, who are to pay tax according to the personal income tax return, must do so by the same date as the date for filing the tax return. The tax can be paid in cash via Internet banking, by bank order and postal transfer, and in cash at the cash desks of selected local financial offices.

If, on the other hand, a person is entitled to refund of an overpayment, he/she must complete the overpayment claim at the very end of the form. Please note that for the request to be valid, it must be signed separately, so the tax return form will be signed not only on the last page but also on the request for refund. Taxpayers tend to forget this often and the reimbursement of overpayments is therefore delayed.

Author: Roman Burnus, Valérie Kovářová