Electronic communication in Czech Republic from 1 January 2014 (Tax & Fiscal Alert)
Please note that starting from 1 January 2014 an obligation of electronic communication with the Tax Authorities arises to Value Added Tax payers.
VAT will be submitted only electronically
Starting from 1 January 2014 all VAT payers will be obligated to submit VAT returns, additional VAT Returns and Recapitulative Statements including attachments electronically. This obligation will apply also to submission of Application for VAT Registration and for notification of changes in the registration data.
An exception will be only for individuals
The only exception from this obligation applies to VAT payers – individuals, whose turnover for immediately preceding 12 consecutive calendar months will not exceed CZK 6 million. From this reason they can decide on the method of filing they will use.
The exception is not applicable for ES Sales List and Special Evidence
The EC Sales List and Special Evidence in accordance with § 92a (most often applicable in case of supply/purchase of construction and assembly works or in case of waste) must be submitted electronically without any exception (this liability is valid also for individuals who have not exceeded the turnover of 6 million CZK).
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