News this year in electronic communication with the Czech tax authority. What about to entrust it to the representative?

From 1 January 2015 is significantly extended the range of administration which is necessary to submit electronically to financial authorities (ie. through the data box or with an electronic signature). Who has the obligation to have audited financial statements or who had established a data box (or if it had established its representative) must submit tax returns, reports and billing exclusively electronically. Also an application for registration and notification of the change of registration data must be submitted electronically.

Also it simplifies the procedure in cases when under private law requires joint action of several members of the statutory body. Newly it is valid that the administration of taxes in the same case on behalf of legal entity may be the only one person. Therefore act on behalf of the legal entity may any member of the statutory authority. E.g. on tax return can be just the signature of one person even if under the Memorandum of Association sign always two directors together (simultaneously).

Obligation to electronic forms of administration applies already to returns submitted in January 2015 so not only VAT but also road tax or property tax (but this does not relates to partial returns). Beware that continue relating to individuals - VAT payers without established data box have the obligation of electronic filing in case if it is the reverse charge procedure and summary reports.

In these terms can be useful maybe for you to entrust accounting and authorization for communication with financial authorities to tax advisor. Offices KODAP may remove from you also the burden of electronic filing.

publikováno 05.02.2015
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