We have filed your tax return. This page explains what you pay, when, and what happens next. It goes with the email you received from us, which has your own amounts and documents.
What you pay for last year
All payment details are in the document Přehled termínů plateb: amounts, bank accounts and variable symbols for income tax, social security and health insurance.
- Doplatek means you still have to pay. Use the QR code, or pay to the bank account shown with the right variable symbol.
- Přeplatek means you paid too much (so there is no QR code). For larger amounts we have asked for a refund to your bank account. If you had a debt somewhere, only the difference comes back.
Income tax is due on the last day of the filing deadline that applies to your return. Which deadline that is depends on when and how the return was filed:
- Filed before 1 April, on paper or electronically: due 1 April. Filing early does not give you more time to pay.
- Filed electronically after 1 April: due in early May. This applies to everyone, employees too, but only when the return was not already filed before 1 April.
- Filed by us as your tax advisor (power of attorney lodged before 1 April): due 1 July.
Can you only pay in April? Tell us, and we file in April instead of March. Late payment interest (úrok z prodlení) starts on the 5th working day after the due date; amounts under 200 CZK are not charged.
Social security and health insurance: the annual overviews (přehledy) are due one month after the tax return deadline. We usually file them together with the tax return. What you still owe is due 8 days after the overview is filed.
Paying from a foreign account? See IBAN, SWIFT and SEPA payments, and always put the variable symbol in the payment remark.
Income tax advances for this year
Depending on last year's tax, you pay no advances, 2 advances (15 June and 15 December) or 4 advances (15 March, June, September and December). The dates and amounts are in the Přehled under Termíny splatnosti záloh. Tip: set them all up in your online banking now, so you do not forget them.
- Can I pay them early? Better not: some tax offices send early payments back. Pay each advance close to its due date.
- Can I skip them? Better not. Every late or missed advance costs interest, even if your tax for this year turns out lower than the advances.
New monthly social and health payments
For trade license holders and other self-employed only. The overviews set your new monthly advances (zálohy). Change them in your online banking straight away:
- Social security: the new amount applies from the month after the overview was filed, and is due by the end of each month.
- Health insurance: the new amount applies from the month in which the overview was filed, and is due by the 8th of the next month.
Employed next to your trade license? Then the trade license is a secondary activity: social advances depend on last year's profit, and health advances are optional. Paying monthly still helps if you expect a good income from your trade license, so you are not hit by one large bill.
Can I pay less? If you expect much less income this year, you can ask for lower advances. Do not simply start paying less without approval: every shortfall costs interest.
What you hear back (and what you do not)
- Tax office: it does not confirm receiving your return or your payment. If everything is fine, you hear nothing. You only get a letter about a refund, or if there is a question.
- Social security: the overview is filed electronically and checked before it is accepted. That can take days or weeks, and a small data mismatch (birth date, rodné číslo, district number) can mean we have to file it again. We forward the acceptance as soon as it arrives. Do not wait with paying unless we tell you to.
- Health insurer: VZP sends its own calculation to your data box or ours.
Their numbers can differ from ours. Our overview covers last year only. Social security and your health insurer also count older over- or underpayments, fines and debts. Their figures are the ones that count.
Check your payments online
- Social security: the ePortál ČSSZ shows your payments and any debt for all years. You log in with a Czech electronic identity (Identita občana) or your data box. In January you can also download the overview of last year's payments that we need for your next tax return.
- Health insurance: VZP has the portal mojeVZP (log in with your bank identity or Identita občana). OZP and ČPZP have their own portals.
Not sure what a data box is? See the data box (datová schránka).
VAT
For trade license holders. If your revenue from Czech sources goes above 2,000,000 CZK in a calendar year, or 2,536,500 CZK within 12 months, you must register for full VAT. If your revenue was above that but not all of it from Czech clients, we added a note to your tax return, so the tax office does not ask about it.
Invoicing companies in other EU countries? Then you need a VAT-light registration and file VAT returns and EU sales lists (souhrnné hlášení). See VAT registration for a trade license and VAT filing.
Leaving the Czech Republic
You do not always have to close your trade license. Sometimes closing is impractical, or staying tax resident here for that year works in your favour. Get advice before you decide.
Ask for proof of no debt (potvrzení o bezdlužnosti) from the tax office, social security and your health insurer. It is your evidence that no forgotten debt turns into a bailiff's letter years later.
Check whether your new country wants a proof of tax residency for your Czech years. It is much harder to get once you have left.
Official portals: ePortál ČSSZ · mojeVZP · OZP · ČPZP
