As we have already informed you HERE, the 2022 amendment to the Road Tax Act has retrospectively removed the obligation for a significant number of taxpayers to file road tax returns and pay the tax. This resulted in a large number of overpayments, mainly due to advances already paid. The Financial Administration therefore repeatedly points out that it records overpayments totalling approximately CZK 635 million. It is possible to apply for their return. We therefore recommend that you check, if you have not incurred a refundable overpayment. If the refund is not requested within 6 years from the date of the overpayment and the tax office does not use it to cover the underpayment of another tax, the overpayment becomes state revenue. In case of any doubts, we can arrange this verification for you.

Author: Lukáš Pflug, Tereza Horáková