Tax Affairs
Tax Administration
Czech Tax Administration
Web pages of Czech Tax Administration 
- These web pages administers the Central Financial and Tax Directorate.
Electronic communication - the Czech Tax Administration
Electronic communication - the Czech Tax Administration
The Czech Tax Administration is comprised of the Ministry of Finance (central level), the Financial Directorates (regional level) and the Tax Offices (local level). The system of the Territorial Financial Authorities forms 199 Tax Offices and 8 Financial Directorates in the Czech Republic. This system is established according to the Act No. 531/1990 Coll., on the Territorial Financial Authorities. More information related to the Czech Tax Administration you can find on the website of the Czech Tax Administration http://cds.mfcr.cz.
Website of the Czech Tax Administration
The Czech Tax Administration enables taxpayers to have an easy access to information related to the area of taxes and direct communication
via the above-mentioned website. The website of the Czech Tax Administration is a basic pillar of e-services, provided by the Czech Tax Administration, on address: http://cds.mfcr.cz.
Electronic Submission
In the framework of the website of the Czech Tax Administration, in the section „E-Tax“, since 2002 it has been launching the application„Electronic Submission (EPO)“ , which enables to submit tax returns electronically.
EPO is realized by sending an electronic file (data information):
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created by the application EPO and via EPO it is sent to the Tax Office
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created for example by the application „Accountancy software“ and via this application it is sent to the Tax Office (submission by the third side)
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created by the application „Portal of the Public Administration“ and it is delivered via this application to the Tax Office EPO enables to file below mentioned tax returns electronically:
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Value Added Tax
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Natural person income tax
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Legal entity income tax
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Road tax,
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Real estate tax
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Settlement from the income of natural persons
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General submissions
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Announcement according § 34 of the Act, on Administration of Taxes and Fees
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Recapitulative statement VIES
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With respect to permanent development of the application EPO a current list of potential submissions is put in this application.
Tax Portal
The Tax Portal is other application, which is available on the website of the Czech Tax Administration, in the section „E-Tax“. This application enables taxpayers to gain information on the status and turnover on their personal tax accounts and information from their tax information box. The taxpayer can thus verify that his or her payments to the Tax Office are settled without visit of the Tax Office. This significant innovation has changed former access to information related to the individual tax accounts.
With respect to the fact that the Tax portal operates with real data, administrated by particular tax offices, it is necessary to secure the access to these data safely. Therefore, it is important to obtain so-called “qualified certificate” including electronic signature, which is an essential condition for communication with the state administration.
The taxpayers, who haven’t owned this qualified certificate, can request at authorized providers, whose list is published on the website of the Ministry of Informatics (www.micr.cz) in section „e-signature“.
Technical requirements
There aren’t any specific technical requirements for your computer, regarding the access and using of the website of the Czech Tax Administration. In the framework of Tax Portal, you can verify your computer for EPO or Tax Portal as regards technical requirements. In case of emergency, you can use a link „Internet HotLine“ placed in the application of Tax Portal.
The Central Financial and Tax Directorate (CFTD)
- The Central body of the Czech Tax Administration is the Central Financial and Tax Directorate (CFTD) established in 1995 by the Decision of the Minister of Finance as a section of the Ministry of Finance. It is an integral part of the Ministry of Finance and manages a system of the Territorial Financial Authorities established on January 1st, 1991 by the Act No. 531/1990 Coll., on the Territorial Financial Authorities. Currently 8 Financial Directorates operating 222 Tax Offices form the system of the Territorial Financial Authorities.
- The Central Financial and Tax Directorate provides above all the following activities: controls the administration of all taxes, manages the Financial Directorates and examines their decisions issued in administration proceedings, in some cases conducts operations otherwise falling into cognizance of the Territorial Financial Authorities or may take part in conducting these operations, provides analytical, conceptual and legislative activities related to the tax legislation, tax administration and direct management of the automation of the tax agend
Organizational Structure of Section Central Financial and Tax Directorate:
| The Central Financial and Tax Directorate | |
| Department 39 | Income Taxes Administration |
| Unit 391 | Corporate Income Tax Administration |
| Unit 392 | Person Income Tax Administration |
| Unit 393 | Direct Taxes International Co-operation |
| Department 43 | Methodology of Tax Administration |
| Unit 431 | Methodology of Tax Administration |
| Unit 432 | Methodology of Tax Audit and Searching |
| Unit 433 | Methodology of Enforcement and Execution |
| Unit 434 | Methodology of Subsidies and Levies Unit |
| Unit 435 | Integration Information |
| Department 47 | Development of Tax Administration IS |
| Unit 471 | Development of ADIS (Automated Tax Information System) |
| Unit 472 | Development of the Other IS |
| Unit 473 | Registration Cash Desks |
| Unit 474 | Methodology of Tax Records, Transfers and Analyses |
| Department 48 | Management and Economy of the Territorial Financial Authorities (TFA) |
| Unit 481 | Organization of TFA, Human Resources and Education |
| Unit 482 | Economy and Budget of the TFA |
| Unit 483 | Taxpayers Services |
| Department 49 | VAT and Property Taxes Administration |
| Unit 491 | VAT Administration |
| Unit 492 | VAT International Co-operation (CLO) |
| Unit 493 | Property Taxes and Road Tax Administration |
The Annual Report
The Annual Reports of the Czech Tax Administration
- The Annual Report of the Czech Tax Administration 2007
- The Annual Report of the Czech Tax Administration 2006
- The Annual Report of the Czech Tax Administration 2005
- The Annual Report of the Czech Tax Administration 2004
- The Annual Report of the Czech Tax Administration 2003
- The Annual Report of the Czech Tax Administration 2002
- The Annual Report of the Czech Tax Administration 2001
Territorial Financial Authorities
Financial Directorates (FD)
- The Financial Directorates (FD) are bodies of tax administration having regional competencies and are superior to the Tax Authorities. The Director of each respective Financial Directorate, who is appointed and removed by the Minister of Finance, is responsible for the operation of Financial Directorate under his charge.
- The Financial Directorates provide the following activities: manage the Tax Offices, conduct the tax administration, examine decisions of the Tax Offices issued in administration proceedings, conduct financial audits, conduct price control, conduct tax delinquency proceedings, take decisions on validity and amount of claims on taxes, tax payments and other incomes in bankruptcy proceedings controlled by them, in well-founded cases conduct operations otherwise falling into cognizance of the Tax Offices or may take part in conducting these operations, process data gained from operation of the Territorial Financial Authorities in their territories
- Financial Directorate for the Capital City Praha
(FŘ pro hlavní město Prahu) - Financial Directorate in Prague
(FŘ v Praze) - Financial Directorate in České Budějovice
(FŘ v Českých Budějovicích) - Financial Directorate in Plzeň
(FŘ v Plzni) - Financial Directorate in Ústí nad Labem
(FŘ v Ústí nad Labem) - Financial Directorate in Hradec Králové
(FŘ v Hradci Králové) - Financial Directorate in Brno
(FŘ v Brně) - Financial Directorate in Ostrava
(FŘ v Ostravě)
Tax Offices (TO)
- The Tax Offices represent the Territorial organisational units of the first stage in the Czech Tax Administration. In charge of their activities there is a director of each relevant Tax Office, who is appointed and removed by the director of the competent Financial Directorate.
- The Tax Offices provide the following activities: conduct the administration of taxes, tax payments and advance payments including their attributions and administrative charges imposed by them, administer subventions, conduct proceedings on tax delinquency within their field of activity, collect and enforce transfers, charges, payments, remunerations, fines and penalties, impose fines, take decisions on validity and amount of claims on taxes, tax payments and other revenues in bankruptcy proceedings controlled by them, based on the Authorization of the Ministry of Finance provide international assistance in the Tax Administration, carry out enforcement of pecuniary claims or conduct activities aiming at their enforcement
