The Ministry of Finance of the Czech Republic is now forgiving some penalties for late fulfillment of VAT obligations (no. 1003)

A new waiver of certain penalties for late fulfillment of VAT obligations was published in the Financial Bulletin No. 13/2021. Thursday, April 15, 2021 is set as the deadline for all the cases mentioned below.

It is possible to file both the VAT return and control statement for the month of February 2021 without penalty until April 15, 2021 at the latest; the fine for late filing is waived. Similarly, the penalty for late filing of an additional VAT return, which is to be filed by March 31, 2021, and will be filed no later than April 15, 2021, is remitted.

Fines are also waived for late fulfillment of obligations related to the control statement (e.g. the obligation to change or complete incorrect or incomplete data at the request of the Financial Authority), if at least a part of the time limit for the fulfillment falls to the period between March 1 and March 21, 2021 and the fulfillment will take place no later than April 15, 2021.

The interest on arrears for late payment of VAT for February 2021 is also waived, if the tax is paid no later than April 15, 2021. However, this does not apply to those to whom interest has been remitted earlier upon payment by August 16, 2021 (see waiver, FB No. 38/2020).   

publikováno 09.03.2021
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