Financial Administration

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VAT submission only electronically from January 2014

In connection with § 101a of the newly amended Value Added Tax Act (No. 235/2004 Coll.), from 1st January 2014 are all VAT payers required to submit tax returns, additional tax returns and recapitulative statements including their attachments electronically.

Application for registration of VAT payer and Notification on change of VAT payer‘s registration data will be required electronically as well. The only exception will have VAT payers - natural persons, whose turnover for the immediately preceding 12 consecutive calendar months shall not exceed CZK 6 million and, based on law, don’t have obligation to do the submission electronically.

These VAT payers will have a choice of submitting their tax return electronically or on paper and to deliver it by mail or in person. VAT payers can send the electronic submissions via the application „Elektronická podání pro finanční správu“ (e-Submission) at