File Financial Statements to the Collection of Deeds (Sbírka listin)

Skill: Submit approved financial statements to the Czech Collection of Deeds

Region: Czech Republic (Česká republika) Category: Government — Financial statements (Sbírka listin) Does: Takes a company's approved financial statements and assembles the electronic submission to the Sbírka listin (Collection of Deeds) of the public register kept by the registry courts (Ministerstvo spravedlnosti), filed via data box (datová schránka) or the court's ePodatelna. Spec: Ministerstvo spravedlnosti — Sbírka listin electronic-submission rules (PDF documents + structured form; current version)

Czech entities recorded in the public register (obchodní rejstřík) must publish their financial statements by lodging them in the Sbírka listin. Documents are submitted as PDF with an accompanying electronic submission form to the competent registry court (rejstříkový soud), typically through the company's data box or the veřejný rejstřík online filing. There is also a route to file accounts once via the tax administration for onward transmission to the register. This skill describes the document set and submission, not an XML schema.

When this applies

• Entities in the public register (s.r.o., a.s., družstvo, branches, certain others) lodge their annual financial statements after approval by the competent body (valná hromada / general meeting).
• Timing: file without undue delay after approval and at the latest within 12 months of the balance-sheet date even if not yet approved; the document set depends on the entity's size category and audit status.

Structure (submission package)

Submission form     filer identity, IČO, registry court, list of documents lodged
Documents (PDF):
   účetní závěrka    financial statements — rozvaha (balance sheet),
                     výkaz zisku a ztráty (P&L), příloha (notes);
                     cash-flow + statement of changes in equity where required
   výroční zpráva    annual report (where the entity must prepare one)
   zpráva auditora   auditor's report (for audited entities)
   návrh / rozhodnutí o rozdělení zisku (profit-distribution decision)
   zpráva o vztazích related-party report where applicable
Signature / channel data box message OR qualified e-signature via ePodatelna

Data rules

• Documents are lodged as PDF (text-readable); identify the entity by IČO and direct the filing to the competent registry court for the entity's seat.
• The required document set scales with size category (micro / small / medium / large) — micro and small unaudited entities may omit the P&L from publication and need not file an annual report; audited entities must include the auditor's report and annual report.
• File after approval; if not approved within the deadline, lodge the unapproved statements and supplement the approval decision later.
• Amounts in the statements are in CZK (thousands as presented); ensure the published figures match those approved and any tax-return attachments.
• The single-filing route via the tax administration (submit accounts once with the CIT return for onward transfer to the register) is an alternative — pick one channel to avoid duplicate lodging.

Worked example (small s.r.o., outline)

Filer: IČO=12345678, registry court = Městský soud v Praze
Documents:
   Rozvaha 2025 (PDF), Příloha 2025 (PDF)   [small unaudited: P&L may be omitted]
   Rozhodnutí valné hromady o schválení a rozdělení zisku (PDF)
Channel: company data box → rejstříkový soud

Submitted as a data-box message (or via the veřejný rejstřík ePodatelna); the court publishes the documents in the Sbírka listin.

Validation checklist

• Document set matches the entity's size category and audit status
• Statements approved (or unapproved version lodged within the deadline, approval supplemented later)
• Correct registry court for the seat; IČO and entity name correct
• PDFs are text-readable; figures match the approved statements (and CIT-return attachment)
• Single channel chosen (data box / ePodatelna or the tax-administration onward route) — no duplicate filing
• Lodged without undue delay after approval and within 12 months of the balance-sheet date

Last updated: 2026-06-04 — confirm the current size-category document requirements, accepted formats, the tax-administration onward-filing option, and deadlines against current Ministerstvo spravedlnosti / veřejný rejstřík (justice.cz, or.justice.cz) guidance before use.