How to Do the Tax Return for 2023 – A Practical Guide

#LifeInCzechia The time for filling your tax returns for 2023 is slowly approaching! The process might be intriguing – what are the key dates? Is it possible to do it online? Do you have to do it even if you’re a student? Let us walk you through the entire process and answer all your questions in this article!


How to do your tax refund the correct way?


Tax Domicile

Tax domicile confirms your tax residency in the Czech Republic. The document is issued by the Tax Authority (or “Finanční úřad”). Tax residency is determined by the time you spend working in a particular country. You need to work in Czechia for more than 183 days in the specific calendar year to obtain it.

You don’t need this document unless your employer who fills the tax return for you asks for it OR your country of origin requires it to avoid double taxation.

To obtain a tax domicile, you just need to fill out an application at the Tax Authority OR you can contact us and we will arrange it for you.


Important Dates

There are 3 important deadlines this year:

  • April 2 – deadline for submitting in person or by post
  • May 2 – deadline for submitting online (via data box)
  • June 1 – deadline for submitting with a tax advisor

The tax authorities tolerate a 5-day delay, but there is a penalty after that. The same applies to a late tax payment – the amount is increased by interest on late payment.


Ways to Fill the Tax Return

All taxable income for 2023 must be included in the 2023 tax return, including any income from employment on which advance income tax has already been paid. Advances paid during the year are also included in the tax return. If the monthly tax advances paid are higher than the calculated annual tax liability, an overpayment of tax is due.

Tax returns can be filed:

  • in person
  • by post
  • electronically

Taxpayers with a data box file their tax returns via the data box. Since 2023, all self-employed taxpayers have automatically acquired a data box and are obliged to file their tax returns electronically via their data boxes. Find out more details here.

Even natural persons without a data box can file their tax returns electronically. Just use the MOJE daně portal on the website of your tax authority.


Amended Tax Return

Taxpayers who find out that they have made a mistake on their tax return before the deadline for filing a regular tax return can correct it by filing an amended tax return.

Since the amended tax return is still filed within the due date, there are no penalties.


Supplementary Tax Refund

In case you discover the tax return was filled in incorrectly only after the deadline, it is necessary to file a supplementary tax return within one month of discovering that there is an error in the tax return.


Self-Employed Persons

Self-employed persons who paid a lump sum tax during 2023 do not fill a tax return. They have met their tax obligations by making regular monthly payments.

Other self-employed persons must submit a tax return using the classic four-page tax form and will also complete Appendix 1 of the tax return.


Self-Employed as a Secondary Occupation

Self-employed as a secondary occupation is most common:

  • for working people
  • for students
  • for retirees 
  • for parents while receiving a parental allowance

The difference in taxation can be significant. The advantage of being self-employed as a secondary occupation is that you do not have to comply with the minimum assessment base for calculating social security and health insurance, unlike in the case of a primary occupation.


Tax Refund for Students

In some cases, working students must also file a tax return for 2023 (not only self-employed ones). The same deadlines apply to them as for others. For the 2023 tax return, students can also use the student tax credit for the last time. They are still entitled to the taxpayer’s allowance.

NOTE:  with the new consolidation package effective from 2024, there have been several changes in tax credits. Check it out here!


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Source: e15

Image source:  Unsplash


Monika Tužinská

Hey, my name is Monika. I love exploring the world and learning new languages. I worked in the USA for several months and moved to Brno a year ago, so I know how it feels to live in a different country. Let's discover Czech Republic together.

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