Updated as of 23. 3. 2020.
The Ministry of Finance extended the deadline for filing tax returns until the 1st of July 2020 (from 31st March 2020). Until then, it is be possible to file a tax return and pay the tax without any penalty, it is not necessary to put in a special request or prove any reasons related to the coronavirus.
Taxpayers who, based on an individual request, are at least partially exempted from the interest on late payment, or have been allowed to delay the tax payment or to pay it in instalments for reasons related to the spread of the coronavirus, are also exempted from the fine for late taxation related to such payments.
VAT payers are not going to be fined for failure to submit a control report, if the obligation to pay it arose in the period from 1. 3. 2020 to 31. 7. 2020.
All taxpayers will be exempted from the first administrative fee for the acceptance of a request for remission of interest on late payment and for acceptance of the request for remission of a fine for failure to submit a control report, provided that the request is submitted before 31. 7. 2020. All taxpayers will also be exempted from the second administrative fee for acceptance of a request for permission to delay a tax payment, or for its payment in instalments, or for amendment of this decision, provided that the request is submitted before 31. 7. 2020.
Tax offices are instructed to accept all requests for postponement, remission of interest on late payment, interest on the postponed tax, and fines for failure to submit a control report in the amount of 10 000 – 50 000 CZK. Requests may be submitted free of charge until 31. 7. 2020.
The extended deadline (1. 7. 2020) for tax returns and tax payments applies to all taxpayers filing income tax returns, both self-employed and non-self-employed. It also applies to those taxpayers who have income from employment, rent or other source of income, or some combination of these. The same applies to businesses: if a businessman submits a tax return and pays the tax at any time before 1. 7. 2020, there will be no fines or interest on late payment. It is not necessary to request anything. However, if the tax return is filed after the extended deadline, fines will be counted from 1. 4. 2020.
