How to File a Tax Return?
Self-employed individuals (OSVČ) who are required to have an electronic mailbox must submit their tax returns electronically. However, this does not have to be done via email. The tax return can be filed through the "Moje Daně" portal, where electronic forms are available.
A tax return submitted via an electronic mailbox must be sent to the tax office in XML format. This file can be generated and uploaded via the "Moje Daně" portal or created using accounting or financial software.
If a taxpayer prefers to file a paper return, they can do so in person at the relevant tax office. It is recommended to bring two copies—one for submission and one for personal records with a confirmation of receipt. This confirmation is not possible when filing by mail.
Additionally, taxpayers must include documentation supporting any tax benefits they wish to claim. For example, claiming a child tax credit requires a written statement from the other parent confirming that they are not also claiming the credit.