Informace GFŘ o kontrolní činnosti za rok 2024

In 2024, the tax authorities concluded 9,757 tax audits, resulting in a total additionally assessed tax amounting to nearly CZK 6 billion. Compared to the previous year, there was a decrease of 8.4% in the number of completed audits and a 44.5% reduction in the assessed tax. However, the tax authorities also reduced the amount of tax losses reported by taxpayers during audits by nearly CZK 3 billion, which is 50% more than in the previous year.

As usual, the majority of tax audits focused on value-added tax (VAT), accounting for over 59% of completed audits. There were 13.7% more VAT audits concluded than in 2023, but the amount of additional assessments decreased by 50.5% to CZK 4.3 billion.

Additionally, corporate income tax and personal income tax were the next most audited areas, each representing between 15% and 20% of the total. In both cases, there was a decline in the number of closed cases compared to 2023.

More detailed information not only about audit activities but also about tax revenue and international cooperation can be expected in the Financial Administration's Report for 2024, which is published annually during the summer holidays. Once it is released, we will inform you about the most interesting trends.

Authors:

Jakub Tměj

Anastasia Alieva