Main information

If you are a legal person registered for corporate income tax and you no longer meet the conditions for registration, you are required to apply for cancellation.

This applies to you if

You are a legal person that has been registered with the tax office because

• you have begun to carry out an activity which is a source of income, or
• you had income from sources within the Czech Republic, or
• a permanent establishment was established by you in the Czech Republic

and you have terminated that activity, or you have stopped receiving income, or your permanent establishment no longer exists.

In the case of legal persons that became subject to registration on the date of their incorporation, they do not apply for cancellation of registration, because the conditions for registration cease to be met only after they are dissolved. In such a case, the registration will be cancelled automatically on the date of dissolution of the legal person.

When to use this service

Apply for cancellation of your registration within 15 days from the date on which the facts that gave rise to your registration ceased to exist.

Service settlement

What you need if you are using this service

To apply in person, you will need to fill in the Application for the Cancellation of Registration form, which you can:

• collect in person at the tax office, or
• print from the website of the financial administration.

You can also fill in the Application for the Cancellation of Registration directly in the Electronic Submissions for the Financial Administration (EPO) app, save it in pdf format, print it and sign it.

You can attach copies of documents supporting the information stated in your application.

Where and how to solve this service

The Application for the Cancellation of Registration must be delivered to the locally competent tax office either by post or in person at the registry office.

In the case of legal persons, the notification must be signed by the person authorised to act for the legal person.

If you have been granted access to the data mailbox of a legal person, which is established by law, you must submit the Application for the Cancellation of Registration exclusively electronically in xml format and in the specified structure, signed with either a recognized electronic signature, citizen identity or login data to your data mailbox, or you must submit it via DIS+.

How much will you pay

None

Additional information

What is the benefit of this service

By applying for cancellation of your registration you will fulfill your legal obligation and, at the same time, you will cease to be subject to obligations arising from your corporate income tax registration.

Appeal options

You can appeal against the tax office’s decision on the cancellation of registration within 30 days from the date of delivery of the decision. The appeal must be filed with the tax office that decided on the registration.

Legislation

Sanctions

A fine of up to CZK 500 000 may be levied for failure to comply with the registration obligation.

Frequently asked questions