Obligation of Taxpayers to Communicate with the Tax Office in electronic form expands as of 01.01.2015

On the basis of the amendment to the General Fiscal Code (Act No. 280/2009 Coll.), the taxpayers whose databoxes are activated shall file certain motions addressed to the Tax Office in electronic form only, i.e. via databox or e-mail signed with certified signature. This obligation also applies on taxpayers that are legally required to have their annual financial statements audited.

These taxpayers have to file in electronic form the application for tax registration, notice of change of registration data and tax returns.

The full list of applications which must be filed electronically is available at: http://www.financnisprava.cz/assets/cs/prilohy/fs-organy-financni-spravy/Seznam-podani-dle-74-odst-4-DR.pdf