CZK 1,000
You file the control statement late yourself, before the tax office asks.
Facing a penalty for a missed identified-person filing?
Short answer: if you missed a registration, return or control-statement filing as an identified person in the Czech Republic, a fine is possible — but the exact amount depends on what is missing and for how long. Rates run from CZK 500 for one unfiled return (§ 250 of the Tax Procedure Code), through CZK 1,000 to 50,000 for a control statement (§ 101h of the VAT Act), up to a CZK 500,000 ceiling for a missing registration (§ 247a of the Tax Procedure Code) — and that last figure is a ceiling the tax office decides on the facts, not an automatic amount. Send us what you have, and we confirm what applies to your case within 2 hours, every day, weekends and holidays included.
§ 101h VAT Act · § 250 and § 247a Tax Procedure Code Rescue from from 1,990 CZK
What the letter means
| Informational letter / notice | Does not itself start a fine deadline, but shows what the office has noticed — worth a reply before a formal výzva arrives. |
|---|---|
| Výzva (formal notice) | Starts the substitute filing deadline; missing it raises the fine tier (CZK 10,000 → 50,000 for the control statement). |
| Platební výměr (assessment decision) | A decision on a fine already assessed. It starts the clock for a prominutí request (3 months from finality) and for an appeal. |
Deadlines that are running
| Control statement — filing period | 25 days after the period ends (Financial Administration: kdy) |
|---|---|
| VAT registration after the turnover threshold | 10 working days (Public Administration Portal) |
| Identified-person registration | 15 days (§ 97 of the VAT Act) |
| § 250 — no fine if filed within | 5 business days of the deadline |
| § 250 — halved fine if filed within | 30 days of the missed deadline |
| Data box — deemed-delivery date | Day 10 if nobody logs in (§ 17(4), Act No. 300/2008 Coll.) |
Control-statement fines (§ 101h VAT Act)
Four fixed rates by reason for the delay, and one exceptional rate for serious obstruction:
CZK 10,000
You file only in the substitute deadline after the tax office issued a výzva (formal notice).
CZK 30,000
You don't file the follow-up control statement requested to change, complete or confirm data.
CZK 50,000
You don't file the control statement even within the substitute deadline set by the notice.
Up to CZK 500,000
Serious obstruction of tax administration by not filing the control statement (§ 101h(4)).
Late-return fines (§ 250 Tax Procedure Code)
The rate grows with how long the return is missing — and changes again if you never file:
CZK 0
A delay of up to 5 business days is not fined at all.
0.05% per day
For every further day of delay, capped at 5% of the assessed tax; not charged where it would come to under CZK 1,000.
Min. CZK 500
Calculated at the upper 5% limit and always at least CZK 500 — the CZK 1,000 relief does not apply.
Max. CZK 300,000
The statutory ceiling for the late-tax-return penalty (§ 250(5) of the Tax Procedure Code).
Halved
If you file within 30 days of the missed deadline and the office found no other delay that year.
Missing registration (§ 247a Tax Procedure Code)
For failing a registration or notification duty — typically a missing or late identified-person registration — the tax office may separately impose a fine of up to CZK 500,000 (§ 247a of the Tax Procedure Code). It is neither automatic nor a fixed amount; it is a ceiling the tax office decides on the facts of the case.
What to do in the first 7 days
- Check the data box and note the delivery date. A letter can be deemed delivered even without logging in — on the 10th day after it lands there (§ 17(4), Act No. 300/2008 Coll.). That date starts every further deadline.
- Map which periods are missing. Registration, control statement, VAT return and the following annual return — check each one separately.
- Don't answer the tax office blind. Until you know exactly what is missing and why, don't send a reply you would need to correct later.
- Don't file a partial period that contradicts a later one. A wrong or incomplete filing now can mean a further follow-up control statement, and a further CZK 30,000 fine, later.
- File whatever can still land inside the halving window. Under § 250 the fine is halved if you file within 30 days of the missed deadline.
- Prepare a prominutí request if you qualify. For the CZK 10,000 / 30,000 / 50,000 fines, with an ospravedlnitelný důvod (excusable reason), a CZK 1,000 administrative fee, and a 3-month window from the final assessment.
- Book the backlog and history review. From from 1,990 CZK — a first review of registration, periods and available evidence; corrections are quoted after the findings.
What not to do
- Don't send the office a rough guess — a wrong figure is harder to correct than a missing filing.
- Don't file a new period before you know what's open in older ones — the sequence gets tangled fast.
- Don't promise yourself a deadline you can't meet — asking for a reasonable extension beats filing something incomplete just to hit a date.
- Don't delete or overwrite old documents and letters from the office — you'll need them for a prominutí request.
- Don't wait for a second notice — the substitute deadline after the first výzva is already running, and missing it raises the fine from CZK 10,000 to CZK 50,000.
How much it can cost — a worked example
Three identified-person months where nothing was filed at all:
- § 250 — each unfiled return carries a fine of always at least CZK 500 (calculated at the 5% upper limit, CZK 500 minimum) → 3 × CZK 500 = CZK 1,500 as a floor estimate.
- § 247a — the missing identified-person registration is a separate exposure, a fine of up to CZK 500,000. That is the statutory ceiling, not an amount you will owe — the tax office decides on the facts, not this calculation.
- Our remediation: backlog and history review from 1,990 CZK + 3 filings × from 690 CZK = CZK 4,060.
Review + three filings: CZK 4,060
The exact fine always depends on the specific case and the tax office's decision; CZK 500,000 is the ceiling for serious breaches, not an estimate of what you will pay.
Waiving the fine (prominutí)
A request to waive the CZK 10,000, 30,000 and 50,000 fines (prominutí) can be filed where the breach had an excusable reason (illness, a technical fault, a natural event and similar) and the payer had no serious tax or accounting breach in the last three years (Pokyn GFŘ-D-29). The request carries a CZK 1,000 administrative fee and a 3-month deadline from the assessment becoming final. The CZK 1,000 fine cannot be waived. Prominutí is a request under stated conditions, decided by the tax office — not a promise that we get the fine cancelled.
Rescue — prices from the public list
Every figure from the published identified-person price list, no hidden rate:
from 1,990 CZK
Initial review of registration, periods and available evidence; corrections are quoted after findings.
from 690 CZK / filing
Period check, VAT calculation, electronic filing and submission confirmation.
from 1,990 CZK
Document review, application, power of attorney and routine tax-office follow-up.
from 2,990 CZK
A separate annual layer; monthly identified-person filings do not replace it.
What you send, what we do, and when it's done
- 01
Send your documents
Business ID, a scan or data-box copy of any notice, assessment or informational letter, the last period filed, and a short description of the situation.
- 02
We scope the case
We identify which periods are missing, which rate applies, and whether it is halved. The cost of corrections is confirmed before we start.
- 03
We file what is missing
Registration, control statement or return, and a reasoned prominutí request where applicable.
- 04
You get confirmation
Written reply, no call — within 2 hours, every day, weekends and holidays included. A clear summary of what is closed and what remains open.
Scope and responsibility
Artem Chagin, founder of Ganado international s.r.o. (IČO 19322119, ARES), is responsible for this page's content — who we are. We prepare and file a prominutí request; the tax office decides the outcome.
Official sources
- Czech Financial Administration — control-statement sanctions
- Act No. 235/2004 Coll. (VAT Act) — § 101h (Zákony pro lidi)
- Tax Procedure Code (280/2009 Coll.) — § 250, late-return penalty
- Tax Procedure Code (280/2009 Coll.) — § 247a, non-monetary-duty penalty
- Czech Public Administration Portal — VAT registration
- Act No. 300/2008 Coll. — § 17, data-box delivery (Zákony pro lidi)
- Instruction GFŘ-D-29 on waiving non-monetary-duty penalties
Frequently asked questions
What does the letter I received mean?
There are three kinds. An informational letter does not itself start a fine deadline — it shows what the office has noticed. A výzva (formal notice) starts the substitute filing deadline; missing it raises the fine tier. A platební výměr (assessment decision) is a decision on a fine already assessed, and it starts the clock for a prominutí (waiver) request and for an appeal.
How much will the fine be in my exact case?
It depends on what is missing. A missing control statement (kontrolní hlášení) is CZK 1,000 to 50,000 depending on whether you filed it yourself, after a notice, or never (§ 101h of the VAT Act), and exceptionally up to CZK 500,000 for serious obstruction. A missing return is 0.05% of the assessed tax per day, at least CZK 500, capped at CZK 300,000 (§ 250 of the Tax Procedure Code). A missing registration carries a ceiling of up to CZK 500,000 (§ 247a) — not an automatic amount. We confirm the exact rate from your documents.
Can the fine be waived, and how?
A request to waive the CZK 10,000, 30,000 and 50,000 fines (prominutí) can be filed where the breach had an excusable reason (illness, a technical fault, a natural event and similar) and the payer had no serious tax or accounting breach in the last three years (<a href="https://financnisprava.gov.cz/assets/cs/prilohy/d-seznam-dani/Pokyn_GFR_D_29_ve_zneni_Dodatku_10.pdf" target="_blank" rel="noopener noreferrer">Pokyn GFŘ-D-29</a>). The request carries a CZK 1,000 administrative fee and a 3-month deadline from the assessment becoming final. The CZK 1,000 fine cannot be waived. Prominutí is a request under stated conditions, decided by the tax office — not a promise that we get the fine cancelled.
Is the fine halved for me?
The CZK 10,000, 30,000 and 50,000 control-statement fines are halved for a natural person, a quarterly VAT payer, and an s.r.o. whose sole member is a natural person (§ 101h(2)). The CZK 1,000 fine is never halved. The § 250 late-return fine is halved if you file within 30 days of the missed deadline and the office found no other delay that calendar year.
What if I never registered as an identified person at all?
That is a separate exposure under § 247a of the Tax Procedure Code — a fine of up to CZK 500,000, decided by the tax office on the facts, plus the § 250 fines for each individual unfiled return. The sooner the registration is caught up, the fewer open periods remain.
Several periods are missing — does that make it worse?
Missing more periods doesn't by itself raise the rate for any one filing, but they need to be resolved in the right order — a filing that contradicts a later one is harder to correct and can trigger a further follow-up control statement. That is why the first 7 days start with mapping exactly what is missing.
The tax office has already written, and the notice deadline is running — what now?
That is time-critical — once the substitute deadline in a výzva passes, the control-statement fine rises from CZK 10,000 to 50,000. Send us the notice and the date it arrived (a data-box delivery is deemed to happen on day 10 at the latest, even if nobody logs in — § 17(4), Act No. 300/2008 Coll.), and we will tell you what needs to be done in time.
Does filing late make my situation worse than not filing at all?
No — the rates work the other way. A voluntary late control statement without a notice is CZK 1,000. Filing after a notice, within the substitute deadline, is CZK 10,000. Only not filing even within that deadline is CZK 50,000. § 250 works similarly: the sooner you file, the lower the rate, and the under-CZK-1,000 relief does not apply if you never file.
What does the backlog review cost, and what does it include?
The backlog and history review starts from from 1,990 CZK — a first review of registration, periods and available evidence. Specific corrections (missing filings, registration, a prominutí request) are quoted after the findings, not as a flat fee upfront.
What happens after the fix?
You get confirmation of which periods are closed, which fines (if any) remain open, and what next step — a prominutí request, for example — to expect. If you move to regular monthly filing, that continues into the monthly identified-person VAT filing service.
Related pages
Identified person
When identified-person status arises and what it requires.
Identified-person registration
How the application works and what to prepare.
Monthly identified-person VAT filing
Regular filing without tracking deadlines yourself.
Control-statement penalties (CZ)
The full § 101h fine ladder, in Czech.
Tax office letter (CZ)
How to read a notice and the data box in general, in Czech.
OnlyFans VAT: identified-person status
When platform commission triggers the status and what is filed monthly.
Contact
Send your business ID and a short description of the situation.
Received a notice or an assessment decision?
Send your business ID and a short description of the situation. We'll confirm exactly what's missing, which rate applies, and what needs to happen first.