Employee declaration for the purposes of tax on dependent activities in electronic form

Based on the amendment to the Income Tax Act, from 2018 employees will be able to make their declarations for the purposes of tax on dependent activities in written and electronic forms. It depends on the employers which of the forms they will accept, and it will be acceptable to combine both of the forms. If the electronic form is used, the employee's electronic signature must be set to the declaration or the employer must provide the specific identity of the employee via its own internal information system. The financial administration has also stated that documentation that employees are obliged to provide to their employers for the calculation of tax deposits or annual tax settlements, such as confirmation of loan interest paid, confirmation of donation, confirmation issued by schools, etc., will be accepted in electronic form by the tax authorities.

In addition, the financial administration published a new sample form of the tax declaration and the XML data structure for electronic signatures for the purposes of payroll software.

A preliminary sample form of the application for the annual tax settlement was also published. This form will be used for the 2018 tax settlement, i.e. in 2019 for the first time.

With respect to this, the financial administration published detailed information on the topic: in Czech only.