VAT electronically only
As of 1 January 2014, VAT payers will be required to file all tax returns under the VAT Act electronically only. This does not apply to individuals whose turnover is less than CZK 6 million for up to 12 consecutive calendar months.
In addition to summary reports and extracts from tax records under the reverse charge mechanism, regular and additional tax returns and reports, including their annexes, will also newly be filed electronically.
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