Correcting an error in your return yourself costs a much lower penalty than when the tax office finds it. An amended return can be filed for any year still open for assessment. For a return never filed, acting quickly matters even more because late payment interest keeps accruing.
| Situation | Penalty under the Tax Procedure Code |
|---|---|
| Amended return filed on your own, before an audit starts | 1× the ECB rate per year, at least 3% |
| Amended return within 15 days of an audit notification | 2× the ECB rate per year, at least 7% |
| The difference is found and assessed by an audit | 3× the ECB rate per year, at least 10% |
The rates are tied to the ECB main refinancing rate, and at today’s level the statutory minimums apply. Where tax is assessed after an audit, the penalty drops to two thirds if you pay within 15 days of the decision being delivered.
| Consequence | |
|---|---|
| Fine for not filing on time | €30 to €16,000 for breaches until the end of 2025, €100 to €30,000 for breaches from 2026 |
| Late payment interest on unpaid tax | 4× the ECB rate per year, at least 15%, charged for at most four years |
The tax amnesty ended on 30 June 2026. Penalties have applied in full since then. The rules are still much milder for those who correct an error themselves than for those who face an audit.
| Service | Price |
|---|---|
| Amended or missed individual return for one year | from €50 |
| Full service with a tax advisor | from €250 |
| Transaction reconstruction for several years | from €690 |
| Request to waive a penalty | after consultation |
Cases are anonymised.
For any year still open for assessment, usually five years from the end of the year in which the return was due.
Yes. Until a tax audit has started, the lowest penalty rate applies to an amended return.
The whole return on the form valid for that year, with the correct amounts.
If the income is subject to them, yes. The health insurer receives the data from the return and adjusts the annual settlement.
Each further amended return that increases the tax again brings a further penalty on the new difference. It pays to do it once and properly.
Yes. If the tax should be lower, an amended return can be filed too and the difference is refunded.
Source: Act No. 563/2009 Coll. on Tax Administration (Tax Procedure Code), in particular the provisions on amended returns, the assessment period, fines and late payment interest.
Tell us which years and what income need sorting out. We will give you an estimate of the tax and penalty before any work starts.
We reply within 24 hours. Payment in EUR, USDC or BTC.