When does a waiver request make sense – and when is it hopeless?

The tax office may waive the penalty or interest, but it’s not obligated to. The decision is guided by legality, but also fairness. You’re more likely to succeed if:

• You were objectively unable to pay on time (e.g. due to serious illness or natural disaster),

• You made an honest mistake and tried to fix it quickly,

• You can prove the sanction would be overly harsh or that you’ve already suffered significantly.

You’re unlikely to succeed if:

• You don’t communicate and only object “on principle,”

• You provide no relevant circumstances,

• You submit repeated requests without new arguments.

What must the request include?

1. Your identification (incl. tax ID if you’re a business).

2. The exact amount and type of sanction you want waived.

3. A detailed explanation of your reasons.

4. Supporting evidence – e.g. medical reports, disaster documentation, hospital stays, etc.

5. A sworn statement that your claims are truthful.

The request must be submitted in writing to the local tax authority that imposed the sanction.

Real case example

Ms. Irena was fined CZK 10,000 for late VAT return. She had been seriously ill and submitted medical documentation. She contacted the tax office herself, explained the situation, and fixed the issue within a week. In her waiver request, she explained everything, provided evidence, and offered voluntary cooperation. The fine was fully waived.

Recommendation from the lawyer
People often submit incomplete waiver requests, without evidence – just a feeling of injustice. That usually doesn’t work. Treat your waiver request like a mini-appeal – clear arguments, solid evidence, structured. And if you’re unsure, I’ll gladly help you get it right.