Decree No. 451 / 2025 Coll.
Decree on certain forms in the field of competence of the customs authorities of the Czech Republic
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Order
Effective from 01.01.2026
Text versions:
01.01.2026
10.11.2025
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451
DECLARATION
of 15 October 2025
on certain forms in the field of competence of the customs authorities of the Czech Republic
The Ministry of Finance provides, pursuant to § 72 paragraphs 4 and 5 of Act No. 280 / 2009 Coll., Tax Code, as amended by Act No. 283 / 2020 Coll. and Act No. 218 / 2025 Coll.:
Subject matter
This decree provides
(a) the content structure of paper or electronic forms for excise duties, tax on natural gas and certain other gases, fixed fuel tax, electricity tax and fuel distribution; and
(b) the format of electronic forms for excise duties, taxes on natural gas and certain other gases, taxes on solid fuels, electricity taxes and fuel distribution.
Content structures of form submissions
(1) Content structure
(a) the excise declaration is set out in Annex 1 to this Decree;
(b) the excise return pursuant to Article 16a (5) of the Excise Tax Act is set out in Annex 2 to this Decree;
(c) the excise duty returns on tobacco products, raw tobacco, heated tobacco products, other tobacco products or products related to tobacco products are set out in Annex 3 to this Decree;
(d) the declaration of entitlement to excise duty is set out in Annex 4 to this Decree to the person enjoying the privileges and immunities;
(e) the declaration of entitlement to refund of excise duty for the armed forces of another State is set out in Annex 5 to this Order;
(f) the declaration of entitlement to the refund of excise duty on mineral oils pursuant to Article 56 of the Excise Tax Act is set out in Annex 6 to this Decree;
(g) the declaration of entitlement to the refund of excise duty on mineral oils under Section 56a of the Excise Tax Act is set out in Annex 7 to this Decree;
(h) the declaration of entitlement to the refund of excise duty on mineral oils under Section 57 of the Excise Tax Act is set out in Annex 8 to this Decree;
(i) the declaration of entitlement to the refund of excise duty on mineral oils under Section 57 of the Excise Tax Act (annual or half-yearly tax period) is set out in Annex 9 to this Decree;
(j) the returns on natural gas and certain other gases, fixed fuel or electricity taxes are listed in Annex 10 to this Decree;
(k) the declaration of entitlement to reimbursement of the tax on natural gas and certain other gases, the tax on solid fuels or the tax on electricity is set out in Annex 11 to this Decree;
(l) the registration applications for natural gas and certain other gases, for solid fuel, for electricity or for raw tobacco are set out in Annex 12 thereto,
(m) applications for registration of a person handling special mineral oils are listed in Annex 13 to this Decree;
(n) applications for registration of a person storing raw tobacco are listed in Annex 14 to this Decree,
(o) applications for registration of a fuel distributor are listed in Annex 15 to this Decree;
(p) the notification of the change of registration data and the request for cancellation of registration for natural gas and certain other gases, for solid fuel, for electricity or for raw tobacco is set out in Annex No 16 to this Decree;
(q) the notification of the change to the registration data of the person handling the special mineral oils and the application for revocation of registration is set out in Annex 17 to this Decree,
(r) the notification of the amendment of the registration details of the person storing raw tobacco and the application for revocation of the registration is set out in Annex 18 to this Decree;
(s) the notification of the change to the fuel distributor's registration data and the application for revocation of registration is set out in Annex 19 to this Decree;
(t) the notification of the registered consignee or consignor in free tax circulation from or to other Member States pursuant to Sections 28b to 28e and Article 28h of the Excise Tax Act is set out in Annex 20 to this Decree,
(u) the notification of the consignor of selected products from other Member States to the tax territory of the Czech Republic pursuant to § 33a to 33d of the Excise Tax Act is set out in Annex No 21 to this Decree,
(v) the notification of the takeover of the obligation to provide security for the transport of liquefied petroleum gases pursuant to Section 60 (10) of the Excise Tax Act is set out in Annex 22 to this Decree,
(w) the notification of the presumed quantity of raw tobacco received or dispatched pursuant to Paragraph 134zza (2) of the Excise Tax Act is set out in Annex 23 to this Decree,
(x) the notification of the receipt or dispatch of raw tobacco pursuant to Paragraph 134zza (1) of the Excise Tax Act is set out in Annex 24 to this Decree;
(y) the notification of the start of the transport of mineral oils exempt from tax in the tax territory of the Czech Republic pursuant to Section 50 (4) of the Excise Tax Act is set out in Annex 25 to this Decree,
(z) the notification by the holder of the permit for the purchase of liquefied petroleum gases put into free circulation under Article 60c of the Excise Tax Act is set out in Annex 26 to this Decree.
(2) Content structure
(a) the notification of the treatment of special mineral oil under Paragraph 134zf (1) of the Excise Tax Act is set out in Annex 27 to this Decree;
(b) the notification provided for in Article 134zf (2) of the Excise Tax Act, notified under Article 134zf (4) (b) (2) of the Excise Tax Act, is set out in Annex 28 to this Decree,
(c) the notification provided for in Article 134zf (3) of the Excise Tax Act notified before any amendment pursuant to Article 134zf (4) (c) (2) of the Excise Tax Act is set out in Annex 29 to this Decree,
(d) the notification of the intention to start the transport of alcohol, which was used for the purpose of the tax exemption for liquidation or reprocessing in the tax territory of the Czech Republic, is set out in Annex 30 to this Decree,
(e) the alcohol records provided for in Section 37 of the Excise Tax Act are listed in Annex 31 to this Decree;
(f) the register of beer provided for in Sections 37 and 38 of the Excise Tax Act is set out in Annex 32 to this Decree,
(g) the registration of several types of selected products pursuant to Sections 37 to 39a of the Excise Tax Act is set out in Annex 33 to this Decree;
(h) the registration of one type of product selected pursuant to § 37 to 39a of the Excise Tax Act is set out in Annex 34 to this Decree;
(i) the register kept by the user under Section 40 of the Excise Tax Act is set out in Annex 35 to this Decree;
(j) the registration of liquefied petroleum gases under Section 60 of the Excise Tax Act is set out in Annex 36 to this Decree;
(k) the registration of raw tobacco under Section 134zy of the Excise Tax Act is set out in Annex 37 to this Decree;
(l) the registration of special mineral oils provided for in Section 134z (1) of the Excise Tax Act is set out in Annex 38 to this Decree,
(m) the proposal for publication of the final consumer price under Section 103b of the Excise Tax Act is set out in Annex 39 to this Decree;
(n) the application for authorisation under the Excise Tax Act is set out in Annex 40 to this Decree.
(3) The content structures referred to in paragraphs 1 and 2 are provided, including any instructions for their completion.
Format of form submission
Form submission pursuant to § 2 can be submitted electronically only in XML format, except for form submission according to § 2 (2) (e) to (l), which can be submitted electronically only in PDF format.
Common provisions
The form form issued by the Ministry of Finance or the data structure of the form, published by the tax administrator, shall also be deemed to correspond to the content structure referred to in Article 2 if:
(a) the text part is in a language other than the Czech language,
(b) contains a different indication of the time period;
(c) contain derogations in the part of the contents not covered by the requirement for the particulars to be disclosed;
(d) deviates from this content structure as a result of the usual technological processes for the production of the form; or
(e) deviate from this content structure to the extent necessary as a result of an adjustment provided for by law or by a directly applicable European Union regulation.
Transitional provision
For the tax claims for excise duties, tax on natural gas and certain other gases, tax on solid fuels and electricity for the tax period or part thereof, which began before the date of entry into force of this decree, Decree No. 458 / 2020 Coll., on certain forms of submission in the field of competence of the customs authorities of the Czech Republic, as effective before the date of entry into force of this decree, shall apply.
Repeal
They shall be deleted:
1. Decree No. 458 / 2020 Coll., on certain form submissions in the field of competence of the customs authorities of the Czech Republic.
2. Part Three of Decree No. 437 / 2021 Coll., amending certain regulations on form submissions in tax administration.
3. Part Three of Decree No. 312 / 2022 Coll., amending certain regulations on forms for tax administration for 2023.
4. Decree No. 359 / 2023 Coll., amending Decree No. 458 / 2020 Coll., on certain form submissions in the field of competence of the customs authorities of the Czech Republic, as amended.
5. Decree No. 428 / 2024 Coll., amending Decree No. 458 / 2020 Coll., on certain form submissions within the scope of the customs authorities of the Czech Republic, as amended.
Efficacy
This Decree shall take effect on 1 January 2026.
Minister of Finance:
Ing. Stanjura v. r.
Příloha č. 1
Annex No 1
Admission to excise duty of [] pursuant to Act No 353 / 2003 Coll., on excise duties, as amended ("the Excise Tax Act ')
1. Customs office
2. Tax return
3. Tax Identification Number
4. Birth number or date of birth (if no birth number is assigned)
5.
6. Tax return
(a) proper
(b) additional
(c) repair
7. The reasons for submitting an additional tax return were established on
8. For the tax period
(a) month
(b) year
(c) the date on which the tax is payable and payable
9. Legal Person: Name of Legal Person
10. Natural person: name and surname
11. Address of legal person or place of residence of natural person:
(a) municipality
(b) Postal code
(c) street (or part of the village)
(d) descriptive / indicative number
(e) State
(f) telephone (optional)
(g) e-mail (optional)
12. This is the submission of a declaration of a representative for the sending of selected products under Section 33 of the Consumer Tax Act.
13. Consignor represented under Article 33 of the Excise Tax Act
(a) legal person: Name of legal person
(b) natural person: Name and surname
(c) number for sending
14. Consignor - registered office of legal person or address of place of residence of natural person
(a) municipality
(b) Postal code
(c) street (or part of the village)
(d) descriptive / indicative number
(e) State
(f) telephone (optional)
(g) e-mail (optional)
15. I request the transfer of the security provided pursuant to Section 29 of the Excise Tax Act, to the payment of the tax charged by this declaration YES / NO. The guarantee was granted at the rate of
16. Reference code (ARC)
17. Calculation of tax
| sl. 1 | sl. 2 | sl. 3 | sl. 4 | sl. 5 | sl. 6 | sl. 7 | sl. 8 |
|---|---|---|---|---|---|---|---|
| ř. | Označení vybraných výrobků | MJ | Procento | Množství vybraných výrobků | Daň | Nárok na vracení daně | Kód |
| 1 | |||||||
| 2 | |||||||
| 3 | |||||||
| 4 | |||||||
| 5 | |||||||
| 6 | |||||||
| 7 | |||||||
| 8 | |||||||
| 9 | |||||||
| 10 | |||||||
| 11 | |||||||
| 12 | |||||||
| 13 | |||||||
| 14 | |||||||
| 15 | |||||||
| 16 | |||||||
| 17 | |||||||
| 18 | |||||||
| 19 | |||||||
| 20 |
18. Amount of tax
| Záznam plátce | ||
|---|---|---|
| 1 | Daň ze sloupce 6 výpočtu daně celkem | |
| 2 | Nárok na vrácení daně ze sloupce 7 výpočtu daně celkem | |
| 3 | K odvodu (je-li ř. 1 – ř. 2 kladný) – k vrácení (je-li ř. 1 – 2 záporný) |
19. Tax on tax returns filed in this tax period pursuant to § 18 (5) and (6) or § 43p (3) of the Excise Tax Act (if there is a tax return obligation)
20. Data on representatives
(a) name of legal person / name and surname of natural person
(b) ICO / registration number of the tax advisor certificate / date of birth
21.
22. Name and surname of person signing the tax return
23. Relationship of signatory to legal person
24. Signature
25. He compiled the confession
(a) name and surname
(b) telephone (optional)
25 3401 MFin 3401
GUIDELINES for filling in the Excise Tax return [] under the Excise Tax Act
The excise tax return is filed by the taxpayer (Section 4 of the Excise Tax Act). The tax return is applied separately for each excise duty (Section 18 (1) of the Excise Tax Act), this form is not applicable to excise duty on tobacco products, raw tobacco, heated tobacco products, other tobacco products and tobacco related products.
The tax return for the tax period shall be submitted within 25 days of the end of the tax period (unless it is a tax return on the date on which the tax is due). The tax return (due, additional or corrective) for the monthly tax period shall not include, in the table for the calculation of the tax liability for the tax period, the tax liability data relating to the selected products for which the tax obligation has been incurred and paid no later than the first or subsequent working day following the date on which that obligation was established.
The tax return on the date on which the tax is due and payable is in the cases provided for by the Excise Act (Sections 18 (5) and (6), Article 43p (3) of the Excise Act).
If the tax warehouse permit or the admission and use of selected exempt products is cancelled or cancelled, the entity shall enter in the field "the date on which the tax is due and paid 'on the last day of the inventory period under Section 43p of the Excise Tax Act.
Tax return:
- Article 18 (1) of the Excise Tax Act,
- additional § 141 of Act No. 280 / 2009 Coll., Tax Code, as amended ("the Tax Code"),
- the adjustment may be made by the tax body at a time when the legal deadline for filing the tax return has not yet expired under Paragraph 138 (1) of the Tax Code,
Additional tax return:
The additional return shall be submitted separately for only one tax period until the end of the month following the determination of the reason for the submission of Paragraph 141 (1) of the Tax Code. The payer shall submit an additional declaration if he finds that his tax is to be higher. The payer is entitled, under the conditions laid down in § 141 (2) and (3) of the Tax Code, to submit an additional tax return less than the last tax tax known, or under § 141 (4) of the Tax Code, an additional return which does not alter the last tax known but only the data previously claimed (in these two cases the Annex shall state the reasons for its submission pursuant to § 141 (5) of the Tax Code). The additional declaration shall be submitted on the same form as the proper declaration on the first page of which it shall be marked as an additional and the date on which the facts establishing the obligation or the possibility of submitting an additional declaration were established. The additional return shall indicate only differences from the data on which the last known tax on the relevant tax period was determined.
Corrective tax return:
Before the expiry of the deadline for filing the tax return, the tax entity may replace the tax return already submitted by the tax return by an adjustment (it shall tick "regular 'and" corrective'). The procedure shall continue to be followed in accordance with this tax return and the previous tax return shall not be taken into account. In this way, additional tax returns can also be replaced (check "additional" and "correction") or the corrections already made (§ 138 of the Tax Code).
The tax return shall be signed by the tax entity, where it has a legal, established or elected representative, the declaration shall be signed by that representative. If the figure is not given in the row, then it is assessed as if the performance has not been carried out. The abbreviation "sl. 'is used to indicate the column, to indicate the line" Sl.'.
Where information is required in this form, the content or form of which is laid down in another legislation, this information shall be provided with that content and in that form, unless otherwise specified.
1. Indicate the name of the customs office responsible for the place. Local jurisdiction of the notifying person is determined according to the Tax Code or Act No. 17 / 2012 Coll., on the Customs Administration of the Czech Republic, as amended.
2. Enter the name of the tax for which you submit the tax return. No multiple tax return can be filed with one form.
3. Specify the tax identification number (s) assigned to the tax entity if it has already been assigned. If no tax identification number has been assigned, please provide the so-called own number of the payer (VČP) allocated by the Customs Administration of the Czech Republic.
4. In the case of a natural person's tax return, indicate the birth number assigned in the Czech Republic. If no such birth number is assigned to a natural person, indicate the date of birth.
5. Provide the identification number of the tax entity under which the tax entity is kept in the register of persons if such a number has been assigned.
6. Select the type of tax return: regular / additional / repair.
7. Indicate the date on which the reason for the additional tax return was established
8. Indicate for which tax period you submit the return, i.e. the calendar month and year, or the date on which the tax is payable.
9. Specify the name of the legal entity (where the tax return is made by a legal entity).
10. State the current name and surname of the natural person (if the tax return is made by the natural person).
11. State the registered office of the legal person (if the tax return is made by a legal person) / natural person or the address of the place of residence of the natural person (if the tax return is made by a natural person).
12. If the return is submitted by a representative for sending pursuant to Section 33 of the Excise Tax Act, select YES, otherwise select NO.
13. If the return is submitted by the dispatch representative, please provide details of the consignor or do not indicate otherwise.
14. Provide the registered office of the legal person (if the tax return is made by a legal person) / natural person or the address of the place of residence of the natural person (if the tax return is made by a natural person). The telephone number is optional.
15. Please indicate the appropriate option as to whether you are applying for the transfer of the security provided under Section 29 of the Excise Tax Act, the payment of the tax calculated by this admission and the amount of the security provided.
16. Enter the reference code (ARC) only if the duty to grant and pay the tax has been incurred in the transport of the selected products under the conditional exemption scheme or the transport of the selected products in free tax circulation between Member States in which the loss or impairment or other breach of the conditions of transport of the selected products has resulted in the obligation to grant and pay the tax. If the obligation to admit and pay a tax is linked to more than one tax obligation arising on the same day, indicate each number of the accompanying document separately.
17. In the table, please provide the relevant data and calculate the tax / refund claim per number of selected products. In the line in which you claim reimbursement pursuant to § 14, § 28, § 54, § 78, § 88 or § 89 of the Excise Tax Act and international agreements, complete all columns positively and state by sl. 8 the reason for the refund. If the table is inadequate, please indicate the additional items on a separate sheet while keeping the layout of the table.
In each column, indicate:
- sl. 2 Numerical description of selected products - is listed below. In cases of entitlement to refund applied to selected products not covered by these Guidelines, use the code names of those selected products, valid on the date of their import or the date of entry into free circulation, provided that tax is incurred at the same time on that date. Use the same procedure when submitting an additional tax return for these selected products. The numerical title is introduced for easier completion of the tax return by the tax entity (or its representative) and its subsequent processing by the tax administrator, where the tax subject is clearly defined without otherwise necessary detailed description of the product selected. In the event of a change to the Excise Tax Act, you can obtain the current number designation of selected products from the local tax administrator.
- sl. 3 The unit of measurement (MJ) is set out in Sections 47, 69, 84 and 95 of the Excise Tax Act.
- S4 To be completed only if there is an obligation to admit or claim reimbursement of beer tax. Specify the percentage of the extract of the original youth in whole numbers. The fractions of the percentage (decimal places) of the original youth extract are not taken into account.
- sl. 5 Specify the quantities in the units of measurement set out in Sections 47, 69, 84 and 95 of the Excise Tax Act. Round the data to two decimal places. Round the quantity of alcohol less than 0,005 hl of ethanol to two decimal places.
- Sv. 6 and 7 The amounts of the tax and the right to refund shall be indicated, rounded up to the whole crown. If, for a single item, you also state the obligation to declare tax in accordance with Article 6 of the tax return and the right to refund in accordance with Article 7 of the tax return, indicate the right to refund on a separate line.
- sl. 8 Code of the reason for the right to refund pursuant to § 14, § 28, § 54, § 78, § 88 or § 89 of the Excise Tax Act and international agreements, if the right to refund is fulfilled in sl. 7.
Code of grounds for reimbursement:
"1 'Paragraph 14 (1) (a) of the Excise Tax Act,
"2 'Paragraph 14 (1) (b) of the Excise Tax Act,
"3" Article 14 (2) of the Excise Tax Act,
"4" Article 14 (3) of the Excise Tax Act,
"5 'Paragraph 14 (4) of the Excise Tax Act,
"7 'Paragraph 28 (10) of the Excise Tax Act,
"11 'international agreements,
"13 'Paragraph 78 (6) of the Excise Tax Act,
"20 'Article 54 (a) of the Excise Tax Act,
"21 'Article 54 (b) of the Excise Tax Act,
"22 'Paragraph 54 (c) of the Excise Tax Act,
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Regulation Information
| Citation | Decree No. 451 / 2025 Coll., on certain form submissions in the field of competence of the customs authorities of the Czech Republic |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 10.11.2025 |
|---|---|
| Effective from | 01.01.2026 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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