For taxpayers who have decided to use the services of a tax advisor, the final statutory deadline for filing the tax return for 2025 is postponed until Wednesday, 1 July 2026. This exception to the standard deadlines (1 April for paper filing and 4 May for electronic filing) allows more time to ensure the correctness of the tax return.

In order for the taxpayer to actually be able to use this extended deadline, a fundamental condition must be met: the tax return must be filed exclusively electronically and must be filed by a tax advisor (or a person with similar qualifications). At the same time, the taxpayer is not obliged to notify the tax administrator in advance that they will be represented. The extension of the deadline occurs automatically by law, pursuant to Section 136(2) of Act No. 280/2009 Coll., the Tax Code (hereinafter referred to as the “Tax Code”). At the same time, any tax liability must also be paid by the same date (1 July).

If even the extended statutory deadline is not sufficient, for example due to a serious illness, a natural disaster, or other objective circumstances, it is possible to request the tax administrator to further extend it by up to 3 months. A company with employees may also request an extension if the introduction of the JMHZ (= unified monthly employer report) brings increased time or administrative burden. However, the request must be submitted before the statutory deadline expires, i.e. no later than 1 July 2026. The request must state a specific reason and this reason must be documented.

The tax administrator will assess the request individually and issue a decision within 30 days. If the request is accepted, the deadline for filing the tax return and paying the tax will be postponed until no later than 1 October 2026.

Therefore, if you use the services of a tax advisor, do not forget that even despite the extended deadline, everything needs to be prepared on time. In the event of unexpected complications, you have the option to request a further postponement, but it is essential to respond in time and document the reason.

Please do not hesitate to contact the PKF APOGEO Tax team if you need help with fulfilling your tax obligations.

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