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Information on mandatory e-filing

All VAT payers are required to submit their tax return electronically already for the taxation period December 2015, respectively for Q4 2015.

From 1. 1. 2016 all payers of the VAT and taxable persons are obliged to file a tax return, additional tax return (except for reports on supply and acquisition of new vehicles in accordance with § 19 of the VAT Act), including all annexes, recapitulative statement or subsequent recapitulative statement, applications for VAT registration, notification about change of registration data, application for deregistration (except the registration forms where the tax administrator did not publish the e-filing format and structure) only electronically to all taxpayers without exception, whether they are legal or natural persons.

CZK 2,000 fine will be imposed in case of not meeting the obligation of filling electronically.