After you file a tax return, the process does not always end immediately. The Czech Tax Office, or Finanční úřad, may accept the return without any questions, refund an overpayment, ask for clarification, require a correction, or start a more detailed review.
The most important thing in this situation is to understand what exactly has happened. It is one thing if a signature or an attachment is missing from the return. It is quite another if the tax office has doubts about income, deductions, or believes that the tax was understated.
Below, we explain how the tax office in the Czech Republic may respond to a submitted tax return and what you should do in each situation.
How the Tax Office May Respond to a Submitted Tax Return
After receiving a tax return, the tax office checks not only whether it was submitted, but also whether the form is correct, whether all required information and attachments are included, whether the tax calculation is accurate, and whether the information matches other available data.
Several scenarios are possible.
The Tax Office Does Not Send Anything
This is the calmest scenario. If the tax return is accepted and the tax office has no questions, the taxpayer usually does not receive a separate letter. This does not always mean that the return has been reviewed in detail, but at this stage no further action is required from you.
What you should do:
• keep confirmation that the tax return was submitted;
• keep a copy of the tax return and all attachments;
• check whether the tax was paid on time;
• monitor your data mailbox, post, or any other communication channel used by the tax office.
If you later discover an error yourself, the situation should be assessed separately. In some cases, you may need to file an additional tax return.
The Tax Office Refunds an Overpayment
If the tax return shows an overpayment and the refund request section has been completed, the tax office should return the money to the bank account provided. However, the refund is only possible after the return has been processed and if there are no obstacles.
The refund may be delayed if:
• there is an error in the refund request;
• the bank account is missing or incorrect;
• the required part of the form has not been signed;
• the taxpayer has outstanding tax debts;
• the tax office has doubts about the data in the return;
• the tax office has requested additional documents.
If the money has not arrived, you should first check not only the tax return itself, but also the refund request. In practice, the problem is often not in the tax calculation, but in a formal error in the refund section.
The Tax Office Requires You to Correct Defects in the Filing
This refers to a request to correct a technical or formal error, known in Czech as výzva k odstranění vad podání. Usually, this is not a dispute about the amount of tax, but a problem with the way the tax return was submitted.
For example:
• the tax return was not signed;
• a mandatory attachment is missing;
• the document was submitted in the wrong format;
• the return was sent using the wrong method;
• the file cannot be processed;
• required information is missing from the form.
What to do:
You need to read carefully which specific error is mentioned in the letter and correct it within the stated deadline. You do not need to redo the entire tax return unless this is necessary. It is important to fix exactly the defect identified by the tax office.
If the defect is not corrected, the tax office may not accept the submission as properly filed. In that case, the tax office may consider that the return was effectively not submitted.
The Tax Office Asks You to Explain Doubtful Information
This is a more serious situation. The tax office has doubts about specific information in the tax return. In Czech, this is called výzva k odstranění pochybností.
The questions may concern, for example:
• the amount of income;
• business expenses;
• foreign income;
• rental income;
• investments, dividends, or cryptocurrency;
• tax credits;
• deductions;
• children or a spouse;
• supporting documents;
• inconsistencies between the tax return and data from other sources.
What to do:
You should not respond with general explanations. First, you need to understand which lines of the tax return caused doubts, check the calculation, gather documents, and prepare a clear explanation.
Usually, the tax office expects not just a comment, but evidence. This may include contracts, invoices, bank statements, confirmations from an employer, documents from an insurance company, certificates, invoices, or other supporting materials.
If you respond incompletely or do not respond at all, the tax office may continue the procedure, determine the tax based on its own calculation, assess additional tax, and apply penalties. Depending on the situation, this may include interest for late payment, a penalty for breaching tax obligations, or a further tax audit.
The Tax Office Requires You to File a Tax Return
If the tax office believes that a person was required to file a tax return but no return was submitted, it may send a request to file a tax return. In Czech, this is called výzva k podání daňového tvrzení.
This may happen if the person had:
• income from business activities;
• rental income;
• several employers;
• foreign income;
• investment income;
• income from the sale of property;
• other income that requires the filing of a tax return.
What to do:
If the obligation really existed, the tax return should be prepared and submitted within the deadline stated in the letter. If you believe that you were not required to file a tax return, this must be explained and supported with documents.
Ignoring such a request is risky. If the return is not submitted, the tax office may determine the tax based on available data, impose a penalty for late or missing filing, and charge interest for late payment if the calculation results in additional tax due.
The Tax Office Requires You to File an Additional Tax Return
If the tax office believes that the tax may have been understated, it may require you to file an additional tax return, known in Czech as dodatečné daňové přiznání.
This may be connected with the fact that:
• some income was not reported;
• a deduction was applied incorrectly;
• expenses were overstated;
• a tax credit was applied incorrectly;
• foreign income was not included;
• the tax base was calculated incorrectly.
What to do:
First, you need to check whether the tax was indeed calculated incorrectly. If the error is confirmed, an additional tax return is prepared and the difference is paid. If you disagree with the tax office’s position, you need to prepare a reasoned response supported by documents.
In this situation, it is better not to answer quickly or at random. An incorrect response may lead to additional tax assessment, penalties, and a further review.
The Tax Office Starts a Tax Audit
A tax audit, or daňová kontrola, is a more detailed procedure. It may begin if the tax office wants to check the situation more broadly than one formal defect or one discrepancy.
The audit may concern:
• the correctness of the tax base;
• whether expenses are genuine;
• sources of income;
• business documents;
• foreign income;
• several tax periods;
• the connection between the tax return and accounting records.
What to do:
You need to gather documents, check the tax return, and avoid giving unprepared explanations. At this stage, it is important to understand exactly what is being checked, which documents are needed, and what risks may arise.
If a tax audit has already started, responding on your own without preparation may cause harm. It is therefore advisable to consult specialists.
The Tax Office Issues a Payment Assessment
If the tax office determines the tax differently from the amount stated in the tax return, it may issue a payment assessment, known as platební výměr, or an additional payment assessment, dodatečný platební výměr.
In simple terms, this is an official decision stating the amount that the tax office considers correct.
What to do:
You need to check:
• what amount the tax office has assessed;
• how it differs from your tax return;
• on what basis the calculation was made;
• whether there is a possibility to appeal;
• what payment or response deadline is stated in the document.
If you agree with the calculation, the amount should be paid on time. If you disagree, you may prepare an appeal, known in Czech as odvolání, but it must be based on facts and documents. The standard deadline for filing an appeal is 30 days from delivery.
The Tax Office Charges Penalties or Interest
Penalties may arise not only because of the error itself, but also because of late filing, non-payment, or failure to respond to a letter from the tax office.
Possible consequences include:
• a penalty for late filing of the tax return;
• interest for late payment of tax;
• a penalty in case of additional tax assessment, known as penále;
• a penalty for failing to correct defects in the filing;
• tax assessment based on the tax office’s own data if the taxpayer does not cooperate.
What to do:
First, you need to understand exactly why the penalty was charged. After that, it is possible to assess whether the situation can be corrected, whether an explanation can be submitted, whether the tax should be paid, whether an additional tax return should be prepared, or whether the decision should be appealed.
What to Do If You Find an Error Yourself After Filing the Return
If the error is discovered before the filing deadline, it is usually possible to submit a corrective tax return, known in Czech as opravné daňové přiznání. It replaces the original tax return.
If the filing deadline has already passed, in most cases this will involve an additional tax return, or dodatečné daňové přiznání. It is filed when, after submitting the tax return, it becomes clear that the information was incorrect.
If the Tax Was Understated
If the error means that the tax should have been higher, you need to file an additional tax return and pay the difference. The sooner this is done, the lower the risk of further consequences:
• if the tax should be higher, filing a dodatečné přiznání is an obligation;
• the deadline is by the end of the month following the month in which the error was discovered;
• the difference must also be paid within the same deadline.
This situation may occur if:
• part of the income was forgotten;
• expenses were calculated incorrectly;
• a tax credit was applied without entitlement;
• foreign income was not reported;
• the tax base was calculated incorrectly.
If the Tax Was Overstated
If, because of the error, you paid more than you should have, you may consider filing an additional tax return in your favour. This is an option for the taxpayer, not an obligation, and such a correction must be properly justified.
In this case, it is important to check:
• what exactly the error was;
• whether it can still be corrected after the filing deadline;
• which documents confirm the right to reduce the tax;
• whether the deadline for making the correction has expired.
What to Do If You Receive a Letter from the Tax Office
Any letter from the tax office should first be reviewed calmly and carefully. You should not immediately send a response or submit a new tax return without understanding the procedure.
The order of steps may be as follows.
- Identify the type of letter
You need to understand what you have received:
• a request to correct a formal error;
• a request for explanations;
• a request to file a tax return;
• a request to file an additional tax return;
• a notice of tax audit;
• a decision on additional tax assessment.
- Check the response deadline
The letter usually states the deadline by which you must respond, submit documents, or correct the defect. This deadline should not be missed.
If there is objectively not enough time, it may be possible to request an extension. However, the extension must be requested before the deadline expires.
- Check the tax return
You need to identify which part of the tax return raised the question. Sometimes the error is obvious. Sometimes the discrepancy only becomes clear after comparing the return with the supporting documents.
- Collect supporting documents
The response to the tax office should be based on documents. A simple explanation is often not enough.
- Prepare a precise response
The response should be to the point. There is no need to write more than necessary. However, it is important to address all questions raised in the letter.
- Keep proof of submission
After sending the response, you should keep proof that it was submitted. This is especially important if the response is sent through a data mailbox or an electronic portal.
When It Is Better to Seek Help
You can usually correct a simple technical error yourself. For example, if a signature or an attachment is missing.
However, it is better to contact an accountant or tax advisor if:
• the tax office asks you to explain doubtful information, or výzva k odstranění pochybností;
• the tax office requires explanations about income or expenses;
• an overpayment refund is delayed;
• the tax office requires an additional tax return;
• there is a risk of additional tax assessment;
• there was foreign income;
• there was income from rent, business, investments, or cryptocurrency;
• a payment assessment has been received;
• a tax audit has started;
• you do not understand which document needs to be submitted.
In such cases, not only the tax return itself matters, but also proper communication with the tax office.
How We Can Help
The specialists at DoMyTax have many years of experience communicating with the Czech Tax Office. You can contact us for advice on any tax-related matter. We will help you understand what exactly the tax office requires and prepare the correct response.
If you have received a letter from the tax office or have found an error in your tax return yourself, it is better not to postpone the review. The sooner the problem is corrected, the easier it is to reduce the risk of penalties, additional tax assessments, and a tax audit.
The main thing is not to ignore the letter and not to respond at random. You need to check the tax return, gather documents, and respond on time. If the error affects the amount of tax or the tax office has already started a procedure, it is better to prepare the response together with a specialist.
If your situation is connected not only with a tax return, but also with broader business matters, DoMyTax can also assist with tax advisory services, company registration or company closure procedures, and ongoing accounting services in the Czech Republic.
To contact us:
💬 Chat with us online: DoMyTax
📞 Call us: +420 228 229 092
📧 Email us: info@domytax.cz
📍 Visit our office: Vista House, Na Pankráci 30, 140 00 Nusle, Prague
