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News

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General Financial Directorate

• Characteristic
• Organization structure
• Contacts

Financial Administration Bodies

• Appellate Financial Directorate
  • Characteristic
  • Contacts
• Specialized Tax Office
  • Characteristic
  • Contacts
• Tax Offices
  • Characteristic
  • List of all Tax Offices
• Local branches
  • Characteristic
  • List of all Local Branches

Annual reports

Electronic records of sales

Other links

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Tax Forms

• Personal Income Tax
• Corporate Income Tax
• Value Added Tax
• Real Estate Tax
• Real Estate Transfer Tax
• Inheritance Tax
• Gift Tax
• Road Tax

Tax obligations

• Value added tax
  • Unreliable VAT payer

VAT Control Statement (ʺVAT Listings e-formʺ)

• Carousel fraud

Bank accounts

Paying of taxes

• Cash payments via post money order-type A
• Payment order
• Internet banking
• Mini One Stop Shop (MOSS)
• Particularities in case of a special method of securing the tax according to § 109a of Act No. 235/2004 Coll., on VAT, as amended
• IBAN code in cashless payments on accounts of tax offices
• FAQ
• Attachments

Language of proceedings

Charges

Guidelines

• Communication D
  • Guidance D - 292
  • Guidance D - 293
  • Guidance D - 258

VAT registration for non-established persons

• The change of the territorial jurisdiction

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Cooperation and VAT

• Information
  • Information relating to selected provisions of Act No. 235/2004 Coll. for VAT payers
• CESOP
  • Access to the reporting portal and reporting procedure for non-resident PSP
    • Signature application of the Czech Financial Administration
• Imposition of VAT on Services
• Recapitulative statements
  • Announcement for VAT
• VAT Refunds
  • Notification to Section 45e of the Act on Value Added Tax
  • The Czech republic as a member state of refund: VAT refunds to taxable persons registered in the other Member State - Information (valid since 1. 1. 2010)
  • Application by a Foreign Person for a Value Added Tax Refund pursuant to Section 83 of Act No. 235/2004 Coll., on Value Added Tax, including instructions for completion
  • Return for Value Added Tax Refund pursuant to Sections 83 and 83a of Act No. 235/2004 Coll., on Value Added Tax, including annexes and instructions for completion

Direct Taxes

Tax domicile and legalization of documents

• Information of the General Financial Directorate on issuing Certificates of the Tax-payer´s Residence

Double Taxation

International Tax Organizations

Foreign Tax Administrations

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