From 1 January 2014, VAT returns may only be filed electronically. Who will be subject to this requirement and how can electronic submissions be made?
Tax returns, additional returns, reports including enclosures as well as registration applications for VAT payers and notifications of changes in a VAT payer’s registration data will be filed electronically from January 2014. This requirement is prescribed in the new Section 101a of the amendment to the Value Added Tax Act (Act No. 235/2004).
Exempted from this obligation will only be VAT payers – individuals with a turnover below CZK 6 million for the preceding 12 consecutive calendar months, who are not required to make electronic submissions by law. They will continue to be allowed to choose whether to deliver submissions to the tax administration electronically, by mail in hardcopy or in person.
Electronic submissions can be made via the ‘Electronic submissions for Tax Administration’ form at www.daneelektronicky.cz (in Czech only). The tax administration is now looking into other possibilities for online submissions – by means of the filing person’s verified identity used for logging in the data box. This service is not available yet. However, as stated by the General Financial Directorate, information about what submissions will be allowed to be made via remote access will be published as soon as the service is enabled.
In conclusion, please note that all VAT payers without exception are still required to make electronic submissions of extracts from a supplier’s or customer’s register for tax purposes in respect of the reverse charge procedure and summary reports (souhrnné hlášení).