Review hearing in the Czech Republic: documents and forms

A CFO of a foreign parent discovers that its Czech subsidiary's largest debtor has entered insolvency proceedings, and that the review hearing and the documents and forms it requires now govern whether the group's invoices are paid. The claim-filing deadline runs from the publication of the resolution in the insolvency register, not from any letter addressed to the creditor. By the time an unread notice is found, the window to register a claim that survives review has often already closed.

A review hearing is the stage in Czech insolvency proceedings where the administrator and the court examine each registered claim – its amount, order and supporting documents – before distribution. It follows claim registration in the insolvency register. The governing framework is Czech insolvency legislation; the working parameter is the claim-filing deadline set once proceedings open, and it does not restart on individual notice to a creditor.

What follows sets out who files a claim and where, the deadline that governs it, the documents the administrator expects, and the point at which a creditor should stop and take advice rather than proceed alone.

What is a review hearing in Czech insolvency proceedings, and what documents does it require?

The review hearing is the point at which claims already filed in the insolvency register move from "registered" to "examined". The administrator compiles a list of claims, states which ones it disputes, and the court convenes the hearing to resolve what remains contested. The administrator's list and the court's own docket are both public through the insolvency register, so a creditor does not need the debtor's cooperation to see where a claim currently stands.

For a creditor, the practical consequence is binary: a claim that is not disputed at the hearing passes into the schedule that governs distribution; a disputed claim requires the creditor to pursue a separate action to have it recognised, on a clock that runs from the hearing itself, not from the original filing. The documents and forms involved are prescribed by the insolvency court's own registers and by the administrator's request for supporting evidence – invoices, contracts, delivery notes, any prior demand for payment. None of this is discretionary correspondence; it is filed on the form the proceedings require, into the register the court and the administrator both read.

Does your claim require attendance at the review hearing?

Attendance matters when the administrator has marked the claim as disputed, in whole or in part, or when a competing creditor has objected to its amount or order. A claim accepted without objection does not require a creditor's presence at the hearing itself – but the deadline to file it in the first place has already run, and missing that deadline is not something the hearing can repair.

This is where the risk sits for a foreign parent monitoring a Czech subsidiary's counterparties: the claim-filing deadline is calculated from the publication of the court's resolution opening insolvency proceedings, and it is fixed regardless of whether a creditor received individual notice. A claim filed one day late is not admitted, and the loss is not covered by any hardship exception. The register keeps the entry as filed – late claims are marked as such and do not benefit from an extension on the ground that the creditor learned late.

A German supplier's Czech distribution partner entered insolvency proceedings in the autumn of 2025; the parent's finance team located the resolution in the insolvency register nine weeks after publication, by which point the claim-filing window for the largest invoice had already closed. Groups that track a Czech counterparty's director's conduct in the period before insolvency typically see the filing deadline coming; groups that rely on a supplier's own notice typically do not.

The deadline is calculated from publication, not from delivery – a distinction that costs more claims than any dispute over amount.

A subsidiary's counterparty entering insolvency proceedings is not, on its own, a reason to write off the invoice – but the window to register the claim closes on a fixed calendar, not on when the notice reaches the group. LISTINA delivers a factual report on the insolvency register entry, the claim-filing deadline and the documents on file, within three to five working days, at info@listinafirm.com. Where representation before the insolvency court becomes necessary, it is provided by a collaborating advocate.

The route from claim filing to the hearing – deadlines that do not move

The route runs in a fixed order: the court's resolution opens the insolvency proceeding and starts the claim-filing period; creditors file into the insolvency register; the administrator reviews and lists each claim, marking disputes; the review hearing resolves what the administrator or another creditor disputes; the resulting schedule governs distribution.

• Resolution published in the insolvency register – the claim-filing deadline starts running.
• Creditor files the claim, with supporting documents, before the deadline expires.
• Administrator reviews the claim and lists it as accepted or disputed.
• Review hearing resolves disputed claims; undisputed claims pass to the schedule.
• Schedule governs the order and amount of any distribution.

Each step has one actor and one clock. A creditor who files late is out of the schedule; an administrator who does not list a claim within the statutory period leaves it open to a separate action; a creditor who does not attend the hearing on a disputed claim risks losing it by default. None of these clocks restart because a party was abroad, unrepresented, or simply late to notice the register entry. The route closes at each step for the party who missed it – it does not wait for the next filing window. A creditor abroad who relies on a local subsidiary to monitor the register carries the same clock as one who relies on postal notice – the register, not the notice, is what the proceeding recognises.

What must the claim file contain?

The administrator works from what is filed, not from what the creditor knows to be true. A claim without the underlying contract, invoice and proof of delivery is examined on the paper alone – and papers that are missing are treated as claims that are not made out, not as claims to be assumed in the creditor's favour. The questions an administrator raises about a filed claim mirror the ones raised about the insolvency petition itself – both turn on whether the paper supports the figure claimed.

• The claim registration form used in the specific insolvency proceeding.
• The underlying contract or order confirmation.
• Invoices and any statement of account showing the balance claimed.
• Proof of delivery or performance – shipping documents, acceptance protocols.
• Any prior demand for payment or acknowledgment of debt from the debtor.
• Evidence of the claim's priority, where a security interest is asserted.

Where a payment received from the debtor in the period before insolvency is later examined for clawback, the same documents – the contract, the invoice, the date of payment against the date of delivery – decide whether it is treated as an ordinary settlement or as a transaction the administrator can unwind. A claim file assembled only after the deadline is announced is usually thinner than one assembled as the relationship with the debtor was already deteriorating.

A Czech-based buyer's finance department kept delivery protocols and payment confirmations filed by counterparty rather than by year; when its main supplier's insolvency proceeding opened in the winter of 2025, the claim was filed and accepted without a single query from the administrator, while a competing creditor's claim on the same delivery run was disputed for lack of proof of performance.

The file that wins at the review hearing is usually the file that was boring to keep – dated, matched, complete.

Before a claim is filed, the question is whether the documents on hand would survive an administrator's review, not whether the debt itself is real. LISTINA reconstructs the claim file – contract, invoices, delivery proof, prior correspondence – as a factual report ready for filing, delivered in four to seven working days, at info@listinafirm.com. Representation before the insolvency court, where needed, is handled by a collaborating advocate.

Act, wait, or stop: the decision before the hearing

The decision a CFO faces is not whether the debt is owed, but whether to file now, wait for more documents, or stop and escalate to a lawyer because the claim is disputed on a point of law rather than of fact.

• Claim documented and deadline open → file the claim directly, with the full document set, before the deadline.
• Claim documented but deadline close → file a provisional claim immediately; assemble remaining proof before the review hearing.
• Claim disputed by the administrator on the facts → prepare the missing proof for the hearing; the creditor carries the burden.
• Claim disputed on a legal point – priority, set-off, clawback → escalate to a collaborating advocate before the hearing date.

Waiting is a legitimate choice only while the deadline has not yet run; after it runs, the only remaining choice is to prepare for a separate action on a disputed claim, which is a materially harder and slower route than being listed as accepted at the hearing. Personal liability can attach where a debtor's own director continued incurring debts after insolvency was foreseeable – a fact pattern the claim file itself often reveals once the delivery dates are set against the debtor's payment history.

What documents and registers cannot establish before the matter starts: whether the administrator will treat a borderline delivery date as before or after insolvency became apparent, whether a competing creditor will object to the same claim, and whether the debtor's own accounts match what the register shows. These are determined at the review hearing itself, not before it.

Frequently asked questions

When is review hearing the wrong step?

Where the claim is not yet filed, attending the review hearing is not the step at all – filing within the claim-filing deadline is. The hearing only becomes relevant once a claim already in the insolvency register has been marked as disputed by the administrator or by another creditor.

What is the alternative?

Where the underlying relationship allows it, a set-off against a mutual debt or a negotiated settlement with the debtor before insolvency proceedings open can resolve the exposure without entering the claim process at all. Once proceedings have opened, filing the claim is generally the only route into the schedule.

What stops the clock?

Nothing routine stops the claim-filing deadline once the resolution is published; it is not paused by negotiation with the debtor, by the creditor's location abroad, or by a change of the debtor's registered address. Only a formal procedural step taken within the proceeding itself can affect it.

What is enforceable afterwards?

A claim admitted to the schedule, whether by acceptance or by a hearing that resolved a dispute in the creditor's favour, is enforceable against the distribution the administrator makes under the proceeding. It is not, on its own, an enforceable title against the debtor's other assets outside that proceeding.

LISTINA produces factual reports from documents and public registers. It does not provide legal advice and does not represent parties. Where a matter requires representation before a Czech court or authority, it is handled by a collaborating advocate.

Klára Bartošová works on insolvency in numbers: registers, claims, distributions.

A claim that misses the filing deadline cannot be re-entered once the review hearing has taken place, and the underlying register data is increasingly cross-checked against European registers that make late or inconsistent filings easier to spot. LISTINA delivers a factual report on the insolvency register entry, the deadline in force and the claim file's completeness within three to five working days, at info@listinafirm.com. Representation before the insolvency court, where the matter requires it, is provided by a collaborating advocate.