The most important changes in e-filing for the Financial Administration in 2016
From 1st January 2016, the taxpayers (or their representatives) with a tax data box or those who have a legal duty to have their closing financial statement verified by an auditor will not be able to submit an application for registration, a notification of change of registration data, a deregistration request, a regular and additional tax returns, a recapitulative statement and a settlement to tax office through the tax data message without certified electronic signature and subsequently confirm them in physical form by an e-form. Transition period during which it was possible will expire on 31st December 2015.
However, this possibility still remains in some cases, especially for submission of the VAT, while simultaneously the group of entities required to make submission electronically will expand to all VAT payers with no exceptions. This obligation applies already to VAT returns for the tax period in December 2015 or Q4 2015, which will be submitted to tax office by 25th January 2016.
Therefore, from 1st January 2016 all VAT payers will submit the above-mentioned submissions to the tax office only electronically, when related to the VAT (e.g. VAT return, VAT control statement, etc.). Concurrently, they can use the possibility of sending the tax data message via the Tax Portal without certified electronic signature with subsequent confirmation by an e-form.
Electronic submissions can be made through the Tax Portal of the Financial Administration of the Czech Republic available on www.danelektronicky.cz or by sending a tax data message from tax data box.
So far the VAT payers – natural persons - whose turnover for maximum of 12 immediately preceding consecutive months did not exceed CZK 6 million were not obliged to submit the returns electronically. Newly also these VAT payers will have to submit all the VAT related forms only electronically.
Breach of the mandatory electronic filing (relevant list is published on the webpages of the Financial Administration of the Czech Republic and on the official boards of tax offices) will be fined CZK 2,000. If this breach complicates the administration of taxes excessively, the tax administrator may impose the fine up to CZK 50,000.
