The first compensation bonus of 25 000 Czech crowns is set for the period from March 12 to April 30, 2020, which makes 500 Czech crowns per day. In case of any subsequent periods, applicants will have to submit a new affidavit for each period. The bonus can be applied for until June 29. The bonus is not subjected for taxation and fulfilling of required conditions is based on affidavit.

Those who may apply for the compensation bonus are people who have business as their primary or secondary activity, with the exception of people who are employees and their self-employment is secondary activity. Also, students up to 26 years of age engaging in business may apply for the bonus. In addition, the bonus can be also claimed by co-working persons and spouses, provided they are not employees. Disability and old-age pensioners may also apply.

In general, those who were self-employed or entrepreneurs on March 12, or those whose business activity was suspended after the date August 31, 2019, and only those who are a taxpayer may apply for the compensation bonus.

How to file an application

The whole process is described on Financial administration websites. However, the information is available only in Czech. Therefore, the following instructions are not an official translation done by a court translator and are only intended to provide help with orienting in the form fields.

As all instructions and the form are available only in Czech, the application itself also needs to be submitted in Czech.

In general, the application must be created and submitted in a PDF format. For doing so, you can either download a template of interactive PDF form from Financial administration websites, specifically the link PDF soubor (Do not open the PDF file directly in your web browser but download the form to your computer by right-clicking on the link and selecting Save as…), or you can fill the form via the web application. Either way, you have successfully opened the necessary PDF form and can start filling the information.

The following instructions are based on filing the form in the web application.

Požadovaná částka / The required amount

In this section, fill in the time period for which you are demanding the compensation bonus. The compensation bonus period is set from March 12 to April 30, 2020. The period does not have to be entered for the whole period of 50 days (500 Czech crowns per day) but can be entered for more partial period. However, the partial periods cannot overlap.

The form fields to be entered are:

• Od (From)
• Do (To)
• Počet dní (The number of days)
• Částka (The amount)

Údaje o daňovém subjektu / Information on the taxpayer

In this section, fill in the information about you as an applicant for the compensation bonus. The form fields marked with a red triangle are required. You may fill in your identification number (IČ) and upload the corresponding data from ARES database by clicking “Doplnit dle IČ”. Fill in the rest of the form fields.

The form fields to be entered are:

• IČ (identification number)
• DIČ/RČ (VAT ID/ birth number)
• Jméno a příjmení (First name and surname)
• Adresa místa pobytu (your current residential address)
• Telefon (telephone number)
• E-mail
• Datum narození (date of birth)

Bankovní spojení (číslo účtu vedeného v české měně, na nějž má být kompenzační bonus vyplacen) / Bank account details (account number in Czech currency to which the Compensation Bonus is to be paid):

The form fields to be entered are:

• Účet vedený u (the bank name)
• Číslo účtu (account number)
• Kód banky (code of the bank)

Údaje k podání / Data to be submitted

In this section, fill in the information to which regional office you send the application for the compensation bonus and who submits the application.

The form fields to be entered are:

• Finančnímu úřadu pro (To Tax Office) – and select the Tax office according to your trade license
• Územnímu pracovišti v, ve, pro (To Regional Office at) – and select the Regional Office according to your trade license

V případě, že tuto žádost podává za daňový subjekt jiná osoba, vyplňují se údaje o této osobě / In case this application is submitted by another person on behalf of a taxpayer, the following details about the person shall be filled in:

The form fields to be entered are:

• Tuto žádost podává (This application is submitted by) – and select the option: Já osobně (Me personally), Zástupce – fyzická osoba (Representative - natural person), or Zástupce – právnická osoba (Representative - legal entity)
• In case you selected Zástupce – fyzická osoba (Representative - natural person), you have to additionally fill in:
  • Jméno a příjmení (First name and surname)
  • Datum narození (Date of birth)
  • Evidenční číslo osvědčení daňového poradce (Tax Advisor Certificate Registration Number)
• In case you selected Zástupce – právnická osoba (Representative - legal entity)
  • Název právnické osoby (The name of legal entity)
  • IČ právnické osoby (Identification number of legal entity)
  • Jméno a příjmení (First name and surname)
  • Vztah k právnické osobě (Relationship to the legal entity)

Čestné prohlášení k žádosti o poskytnutí kompenzačního bonusu / Affidavit on application for compensation bonus

This section informs that a necessary part of the application for the compensation bonus is affidavit, according to the compensation bonus act, and that the affidavit includes a solemn declaration certifying the fulfilment of the conditions for entitlement to the compensation bonus.

The form fields about the applicant (taypayer) for the compensation bonus to be entered are:

• Jméno a příjmení (First name and surname)
• Adresa místa pobytu (your current residential address)
• Datum narození (date of birth)
• DIČ (VAT ID)

The final sentence is the conclusion of the affidavit. The unofficial translation might be: (the applicant) declares that he /she fulfils all conditions set by the compensation bonus act in order to be entitled to the compensation bonus.

Now, you have filled in all required information. By clicking on Způsoby podání (Submission options), you are redirected to information on submission options.

Podání na finanční úřad / Submission to the Tax Office

You are given four options of submitting of the application, namely by your own Data Box, in a letter form, by e-mail, or by Data Box of another entity.

By your own Data Box

1. vytvořte PDF žádosti (create the PDF file of your application)
2. přihlaste se do datové schánky (log in your Data Box)
3. uveďte předmět – Zadost o kompenzacni bonus pro OSVC, bez diakritiky (type in the subject “Zadost o kompenzacni bonus pro OSVC”, without diacritics)
4. odešlete do datové schránky správce daně: XXX (send to the Data Box of your tax administrator)

Note: In this section of the web application instructions, you will be given the required Data Box code of your tax administrator.

In a letter form

1. vytvořte PDF žádosti (create the PDF file of your application)
2. vytiskněte a vlastnoručně podepište (print it and sign it)
3. odešlete poštou nebo odneste osobně na podatelnu ÚzP nebo na adresu ÚzP: XXX (send by mail or deliver it personally to the registry of the regional tax office or to the address of the regional tax office)

Note: In this section of the web application instructions, you will be given the postal address of your regional tax office.

By e-mail

1. vytvořte PDF žádosti (create the PDF file of your application)
2. vytiskněte a podepište (print it and sign it)
3. naskenujte nebo vyfoťte a přiložte k e-mailu (scan or take a photo of the application and attach it to the e-mail)
4. uveďte předmět – Žádost o kompenzační bonus (type in the subject “Žádost o kompenzační bonus”)
5. odešlete na e-mail ÚzP: XXX (send to the e-mail of the regional tax office)

Note: In this section of the web application instructions, you will be given the e-mail address of your regional tax office.

Datovou schránkou jiného subjektu / By Data Box of another entity

1. vytvořte PDF žádosti (create the PDF file of your application)
2. vytiskněte a podepište (print it and sign it)
3. naskenujte a předejte jinému subjektu (např. účetní, daňovému poradci apod.) k odeslání do datové schránky správce daně: XXX (scan or hand over to another entity (for example, accountant, tax advisor, etc.) for sending to the tax administrator's data box)

Note: In this section of the web application instructions, you will be given the required Data Box code of your tax administrator.

By clicking on blue button Vytvořit soubor PDF žádosti včetně infromací o způsobu podání (Create a PDF file of the application including submission information) , you will create the PDF file of your application which you can submit via one of the options described.