Czech Republic: Finance ministry abandons idea to disallow the submission of VAT returns via databox
In May this year, we had informed you that the finance ministry put forward a bill on the amendment of certain laws in connection with the passage of the Act on Sales Records. Among other things, the bill would have done away with the option to submit all VAT-related filings via databox. Ultimately, the ministry backpedaled and dropped this particular change, based on the objections of most participants to the commenting procedure (including the Chamber of Tax Advisors); the key argument was that taxpaying businesses would have to shoulder additional administrative burden. However, the ministry did stand its ground by incorporating a clause in the bill according to which filings via data message that in format or structure do not conform to the tax authority’s published requirements are inoperative (in the sense that they will be treated as if they had never been made). According to the ministry, the risk associated with this fact can be easily mitigated by always filing via “EPO”, the tax portal maintained by the finance administration, which makes it impossible to submit filings in an incorrect format or structure, and which moreover draws the user’s attention to any mistakes or oversights during the submission process.
Source: Parliamentary press 514/0, part No. 1/6 Government bill on the amendment of certain laws in connection with the passage of the Act on Sales Records; VAT Act (Act No. 235/2004 Coll.)