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Paying of taxes

HOW TO PAY TAX TO TAX OFFICE IN THE YEAR 2016

According to the Act No. 456/2011 Coll., on the Financial Administration of the Czech Republic, as amended, 14 Tax Offices (tax office with territorial jurisdiction for the capital city of Prague and 13 tax offices with the territorial jurisdiction for each of the regions of the Czech Republic) and Specialized Financial Office (hereinafter as “SFO”) with the nationwide territorial jurisdiction, are in charge of collecting taxes.

As of 31. 12. 2012, 199 tax offices including their accounts designated for paying taxes in the Czech National Bank were canceled.
After the 1st January 2015, all tax payments paid to the cancelled bank accounts of Tax Offices (now Territorial Branches) will be returned back to the taxpayer. Two-year transition period, when the bank re-routed incorrectly received tax payments to the correct accounts automatically, has expired as of the last day of December 2014. If the taxpayer pays his tax obligations to the cancelled account, he will face the risk of not paying tax obligation in due time and might be penalized for delay. 

From the begining of 2016 the real estate tax payers can use the services of Česká pošta, s.p. (Czech Post, SOE) - the so-called SIPO.

For smooth payment of taxes in 2016, it is necessary to know the relevant tax offices bank account number and the right procedure of remittance.

Taxes are levied to a relevant tax office in Czech currency - CZK (with exception of the VAT payed cashless in EUR via the MOSS to relevant account of Tax Office for the South Moravian Region). Every payment has to contain information for what type of tax it is determined. Correct determination means that the tax is levied on the correct bank account of tax administrator (of a Tax office) which is the local authority for a given tax and a given tax subject.

The full form of the bank account number for payment of a certain tax consists of bank account prefix, registry part and a bank code. Bank account prefix and registry part are separated by a dash, the registry part is followed (without a blank) by a slash and a prefix code of the Czech National Bank, where the tax offices have their accounts (code 0710).

Basic parts of bank account number are:

  • Bank account prefix consists of 2 to 5 figures; it determines type of the tax, which the account was opened for. The prefix of each kind of tax is the same for all the tax offices. The list of prefixes for  each type of tax is available in the Attachment n. 2 (for tax offices except the SFO) and in the Attachment n. 3 (for SFO).
  • Registry part unequivocally specifies the tax office. All the bank accounts of one particular office have the same registry part. The list of registry numbers is in the Attachment n. 1 (for tax office including SFO).
  • For instance, the bank account number of Tax Office for the Central Bohemian Region for the property tax is 748-77628111/0710.

The tax subject may pay the tax through post money order – type A, or on account through a payment order from the bank account, alternatively via internet banking. The day when the amount is transferred on account of the appropriate tax administrator, i.e. tax office, is considered as the 'day of payment'.

 

 

Cash payments via post money order-type A

Post money order of the Česká pošta s.p. (Czech Post) can be used to pay all types of taxes.

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Payment order

Transfer of payment through the payment order from the taxpayers' commercial bank account.

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Internet banking

Payment through the internet banking.

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Mini One Stop Shop (MOSS)

How to pay tax on electronically supplied services, telecommunication services and radio and television broadcasting.

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Particularities in case of a special method of securing the tax according to § 109a of Act No. 235/2004 Coll., on VAT, as amended

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IBAN code in cashless payments on accounts of tax offices

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FAQ

Frequently Asked Questions on payment of taxes

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Attachments

Numbers of bank accounts for respective tax offices and types of taxes

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