In 2017, the following taxpayers will have the duty to file returns in electronic form:
1) obliged to be registered as VAT EU taxpayer;
2) suppliers of goods or services to whom the taxpayer is the buyer pursuant to Art. 17 subparagraph 1 point 7 and 8 of the VAT Act, or the buyer of these goods or services;
3) obliged, pursuant to Art. 45ba of the 26th July 1991 Personal Income Tax or Art. 27 subparagraph 1c of the 15th February 1992 Corporate Income Tax to file returns, information and annual calculation of tax with the use of electronic means of communication.
Others than the abovementioned taxpayers shall become obliged to file most VAT returns with the help of electronic means only from 1st January 2018.
From 1st January 2017, the summary information on intercommunity transactions carried out and the summary information on domestic turnover will have to be filed with the use of electronic means of communication. Exclusively, in electronic form shall be submitted also corrections of this information. The right to file summary information on intracommunity transactions carried out for quarterly periods has been done away with.
