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As of 1 January 2015, all data box owners and parties required to have their annual accounts audited are obliged to file all their tax forms with the tax authority electronically. The requirement applies to, without limitation, registration applications, notices on changes to registered information, due and additional tax returns, reports, settlement of accounts, etc. The electronic filing in XML format can be made via a data message signed by an acknowledged electronic signature, by verifying the filing party’s identity via a method through which the party can log in the data box (both alternatives are available by the Tax Authority’s EPO Application) or the relevant form can be sent via the data box, etc.

For failure to comply with this obligation, offending tax entities may be subject to a CZK 2,000 fine, which will become due within 30 days after the tax is assessed by the tax authority.

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