Government Decree No. 547 / 2025 Coll.
Government regulation on form submission of a charge declaration for a charge for electricity generation in a wind power plant
Valid
Regulation
Effective from 01.01.2026
Text versions:
01.01.2026
17.12.2025
547
GOVERNMENT REGULATION
of 27 November 2025
on the form submission of a charge return for the electricity generation charge in the wind power plant
The Government orders pursuant to § 22h (4) of Act No. 165 / 2012 Coll., on Supported Energy Sources and on the Amendment of Certain Acts, as amended by Act No. 249 / 2025 Coll.:
Subject matter
This Regulation lays down:
(a) the particulars of the form submission of the charge return for the electricity generation charge in the wind power plant (hereinafter referred to as "the charge return");
(b) the format of the form submission of the fee returns; and
(c) a model for the form submission of the fee returns.
Forms of form submission of a fee declaration
The form shall contain:
(a) basic information,
1. identification of the administrator of the electricity generation charge in the wind power plant ("the fee"),
2. definition of the fee period;
3. an indication of the type of submission;
4. the name of the taxpayer, or, where applicable, the supplement distinguishing the person of the payer or the type of business, or the trading firm, in the case of the person involved, or where the person liable is a legal person, the name under which it is registered, or its business name and identification number, if assigned;
5. address of the payer's seat,
6. contact details of the taxpayer; and
7. the name of the natural person or the name or business name of the legal person authorised to act as a taxpayer in matters concerning the signature of the return, including an indication of the relationship with the debtor;
(b) information on electricity generation,
1. identification of the electricity plant, installed power of the electricity plant and its location in the cadastral territory of the municipality; where the power plant consists of multiple production sources, the number of production sources, their installed power and the location of production sources in the cadastral territory of the municipality; and
2. The date on which the right to use the electricity plant was established; where the power plant consists of multiple production sources, the date on which the right to use the production source or sources is established, where those dates differ;
(c) the information necessary for the calculation of the amount of the fee and its determination,
1. the quantity of electricity produced in the wind power plant in MWh measured at the terminals of the power plant generator and the breakdown of these data by production source or by multiple production source according to their location in the cadastral territories of the municipalities;
2. the technological self-consumption of electricity, namely the amount of own produced electricity consumed for the production of electricity and the amount of electricity for the captive consumption of the electricity generation plant collected from the distribution or transmission system and the breakdown of these data by production source or multiple production source according to their location in the cadastral territories of the municipalities;
3. a fee coefficient fixed by each municipality in whose cadastral territory a production source is located;
4. the partial fee for the fee period; and
5. the total fee for the fee period.
Format of form submission of a fee return
Form submission of a fee return can be submitted electronically only in XML format.
Model form submission of fee returns
A model of the form submission of a fee return is set out in the Annex to this Regulation, including the instructions for its completion.
Efficacy
This Regulation shall take effect on the 15th day following its publication.
Prime Minister:
Prof. PhDr. Fiala, Ph.D., LL.M., v. r.
Minister for Industry and Trade:
Ing. Wolček v. r.
Příloha
Annex
Model form submission of fee returns
ADVICE
to fill in the charge return for the electricity generation charge in the wind power plant
The fee payer when completing the submission shall follow the general and relevant section of the completion instructions.
General
The fee payer submitting the return shall complete the boxes and lines of the declaration in the undercoloured white. The abbreviation "ITEM" shall be used in the admission or in these instructions for the designation of the line.
The data in the declaration shall be rounded up in accordance with the procedure laid down in Section 146 of Act No. 280 / 2009 Coll., Tax Code, as amended ("the Tax Code '). Under Paragraph 146 (1) of the Tax Code, the fee is to be rounded up to the whole crown. According to Section 146 (3) of the Tax Code, all additional calculations are carried out to two decimal places in force.
Section A
The municipal authority of the municipality with extended scope, which is intended to administer the charge, shall be referred to as the "municipal authority 'and the name of the municipality with extended scope. In the case of the capital city of Prague, it will be marked with the words" City of Prague. "
The fee payer shall complete the tax identification number in the relevant box (the country code of CZ is pre-filled, so only the stem part is filled) and the cross (X) shall indicate the type of return to be submitted - the return may be regular, additional or corrective. In the case of an additional return, it shall indicate in the relevant box the date on which the reasons for submitting the return are established.
The fee payer shall also complete the identification data. In the case of legal persons entered in a commercial or other public register, the name of the legal person under which it is entered in that public register shall be indicated. In the case of a natural person doing business, the name or, where applicable, the addendum distinguishing the person paying the fee or the type of business shall be given.
Data "Title," "telephone" and "e-mail" are optional.
Section B
The data relating to the representative shall be filled in only if the submission is processed and submitted by a person different from the fee payer. In the case where the taxpayer makes the submission for himself, this part shall not be filled in.
Date of birth / Registration number of the tax advisor / IČO legal person certificate: the date of birth of the signatory different from the taxpayer - natural person, registration number of the tax advisor - natural person certificate, or identification number of the legal person different from the taxpayer.
The natural person authorised to sign (if the fee payer or the signatory is a legal person), indicating the relationship with the fee payer (e.g. the manager, the authorised officer, etc.): these data shall be filled in only where the submission is made by the legal person.
The person who is entitled to sign the fee payer shall indicate the name and relationship with the fee payer.
Section C
In Section C, the following data relating to the electricity generation plant and, where applicable, individual production sources shall be completed.
The electricity production is identified either by the electricity production company's ID if the electricity production company has been allocated (the identification number under which the electricity production is registered in the market operator's system) or by the name of the electricity production company referred to in the decision granting the electricity production licence, including, where appropriate, the electricity production company's registration number in the list of plants in the decision granting the electricity production licence.
The production source shall be identified by indicating the source ID under which it is registered in the market operator's system. If more than one production source is registered with one ID, the fee payer shall indicate the serial number "No..." distinguishing individual production sources.
The value of the installed output power of the production source shall be reported in accordance with the value indicated in the decision granting the power generation licence in the list of plants. Where applicable, where such value of the installed power is not indicated in the decision to grant a power generation licence to a power source or cannot be inferred, the fee payer shall indicate the value of the installed power in accordance with the value registered at the production source in the market operator's system.
The date on which the right to use the power plant / power source is created is the date on which the fee payer, or the previous or other electricity plant operator (e.g. if the fee payer was not the first electricity plant operator or if some of the production resources connected at one point of connection through the power plant would be operated by a person different from the payer), the right to use or use the electricity plant prematurely or the date on which the test operation of the power plant was allowed. This is not the date of entry into service of the power plant in accordance with § 9 of Decree No. 166 / 2022 Coll., on the reporting of energy from supported sources. These two moments of time may not be the same.
In addition, in Section C, the following data relating to electricity generation, broken down by the cadastral territories of the municipalities on which the production resources are located, shall be completed.
The terminal electricity generation shall be indicated by the fee payer according to the measurement data to be placed on the terminals of the generating power generator. In case of doubt as to the accuracy of the reported value of terminal production, the fee will be charged to the taxpayer to substantiate and prove to the administrator his claim on the value of terminal electricity production. The aggregate value of the terminal generation of electricity of all production sources located in one of the cadastral territories of the municipality and the same amount of the fee coefficient shall be reported (see the "Fee coefficient 'heading). If different values of the fee coefficient were set for the cadastral territory (e.g. for the production resources put into service in year X, a legal fee coefficient of 1 would apply and for the production resources put into service in year X + 1, the municipality would set a fee coefficient of 0,5), the fee payer will indicate the data in section C separately for the production of electricity from the production sources put into service in year X and year X + 1, although it will be the same cadastral territory of the municipality.
Technological own electricity consumption is reported as the technological electricity consumption of all production sources located in one cadastral territory of the municipality and with the same fee coefficient. Technological own consumption of electricity, which is not directly attributable to a single production source or, where appropriate, to a group of production sources located in one of the cadastral territories of the municipality and with the same level of charge coefficient, shall be distributed by the fee payer according to the criterion of the ratio of the values of the installed output of each production source. This is technological own consumption without distinction between whether the technological own consumption of electricity has been covered from the generation of electricity at the point of consumption or whether it has been withdrawn from the transmission or distribution system.
Under the heading "Fee coefficient ', the fee payer shall indicate the value of the coefficient determined by the municipality in whose cadastral territory the construction of the wind power plant is or is intended to take place. The fee coefficient shall be between 1 and 0. If the municipality in whose cadastral territory the construction of the wind power plant is or is intended to take place has not exercised the right to reduce the fee coefficient by a generally binding decree and is therefore the legal amount of 1, the fee payer shall indicate either the value of 1 or, where applicable, the item (" -'), and the value of the fee coefficient of 1 shall be used in the calculation of the sub-fee.
The sub-amount of the charge is the product of the quantity of electricity for which the charge is due, the fee coefficient (in one amount of this fee coefficient) and the statutory fee rate. If the fee payer pays a charge for electricity generation from one or more sources of production located in one of the cadastral territories of the municipality for which the legal or equivalent amount of the fee coefficient applies, the fee payer shall pay one line of the charge return in Section C and the fee component shall be equal to the total amount of the fee. In other cases, the fee payer in Section C shall fill in several lines depending on the number of cadastral areas on which the electricity generation sources are located or the different levels of the fee coefficients. In this case, the total amount of the fee (recital 16) is the sum of the partial amount of the fee.
Section D
In Section D shall be completed on the date of the declaration of the payer and his recognised electronic signature shall be indicated.
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Regulation Information
| Citation | Government Decree No. 547 / 2025 Coll., on the form submission of a charge return for the charge for electricity generation in a wind power plant |
|---|---|
| Regulation Type | Regulation |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 17.12.2025 |
|---|---|
| Effective from | 01.01.2026 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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