31.05.2021 11:05
By way of amendment to Act no. 280/2009 Coll. (Tax Procedure Code), mandatory electronic filing of some tax forms has been introduced for selected entities. This new obligation concerns all entities that operate through a data box – i.e. both legal and natural persons of certain professions, but also individuals who have set up a data box voluntarily. Failure to comply with mandatory electronic filing carries a fixed fine of CZK 2,000 for each violation.
Given the contesting interpretation of the new provisions, we recommend precautionary electronic filing of all upcoming forms, either through a data box or in .xml format (if it exists for the given type of form), or through a technical device of the tax administrator with guaranteed electronic signature.