Submission of returns not via data box
The new provisions of Section 72(4) of Act no. 280/2009 Coll., the Tax Code, effective from 1 January 2015 states (in brief) that every taxpayer who has access to his/her data box ("datová schránka") or is legally obliged to have final accounts verified by an auditor is obliged to send listed submissions only via the data box. The listed submissions include submission of registration to a tax, announcement of a change in the registered data, submission of regular or supplementary tax returns, reports, and accounting statements.
Since this is a new approach, the General Financial Directory has announced that the Financial Administration will also accept during 2015 without fines submissions not made via the data box or without the electronic signature, but only if the submissions:
- are made via the "EPO" application; and
- are confirmed in writing at the relevant Financial Office.
In general, it is the same procedure that has been used for submitting VAT returns in 2014.
You can find more information here.
