The Financial Administration decided to temporarily tolerate defective filing of tax returns in connection with the extended obligation of tax entities to file tax returns electronically. This decision applies to taxpayers to whom a data box was established under law as of 1 January 2023; please refer for example to our previous article.
If a tax entity filed their tax return in an incorrect format (e.g. .pdf rather than .xml) or inappropriately structured, and/or failed to comply with the obligation to file the tax return electronically within the deadline from 1 January 2023 through 2 May 2023, the fine in the amount of CZK 1,000 will not be imposed on such entities by the Financial Administration. As presented by the Financial Administration, this fine will not even be imposed in a case where the tax entity files their tax return electronically by 2 June 2023, but fails to comply with the correct format or structure.
However, this exception does not apply to fines for late filing.
If you have any doubts as to how to properly file your tax return, please feel free to contact us. We will be happy to assist you.
Lenka Kolmanová
kolmanova@edmutilitas.cz