The Czech tax office published a handbook for businesses in connection to coronavirus dssease. All businesses may request for:
The postponement of the deadline for tax return submission relates to:
The request for the postponement of the deadline is not possible for VAT returns. Nevertheless there are some reliefs relating to the late submitting:
If VAT return was submitted late, there is also an automatic remission from the fine for the late submission of tax returns also for payers who, based on an individually submitted request, were at least partially remitted a fine for not submitting the VAT control statement (CZK 10,000; 30,000; 50,000) due to coronavirus spread. Assuming that, this late tax return will be submitted no later than the day when the related VAT control statement was submitted.
For more details please visit the website of the Czech tax administration.
Remote work from the Czech Republic has become often: Czech employees work from their home for an employer with the head office in another country. For companies with staff based in the Czech Republic, the key question is whether this location can qualify as a “fixed place of business” and thus as a permanent establishment in the Czech Republic.
The filing deadline for Czech corporate tax returns for 2024 passed in June 2025, and in practice the increase of the corporate tax rate from 19 % to 21 % clearly showed its impact.
If you are considering the question of which country is advantageous from a tax point of view to import goods into the European Union, then you need to consider in particular which country a fiscal representative is required and how VAT is charged on imports into the EU. In both aspects, the Czech Republic is an ideal choice.