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Changes to depreciation in a supplementary return or during a tax audit

Historically, we have seen inconsistent interpretations regarding the possibility of changing the tax depreciation regime (a) in a supplementary tax return or (b) during a tax audit. Specifically, in situations where the taxpayer wanted to reverse the original interruption of depreciation by claiming it, or conversely, where the taxpayer wanted to interrupt the tax depreciation "retroactively". Both the tax authorities and some advisers were not clear and consistent as to whether the taxpayer was entitled to make such a change at all.

As part of the documents and information published by the Tax Administration pursuant to Act No. 106/1996 Coll., a Methodological Instruction of 2020 on this topic (marked on the website of the Tax Administration with the number 0023/2022) was released. After a detailed analysis of the above-mentioned issue (and related internal opinions), the General Financial Directorate concluded that the taxpayer is entitled to make such changes.

This is of course linked to the need/necessity to adjust the tax depreciation prospectively from the change.

If you have any questions, please contact the author of this article or the EY client team you are working with.

Author:

Tereza Pospíšilová