| As a result of the computerisation of the tax administration, it is currently possible to file submissions to the tax administrator not only in written form but also electronically. In some cases, it is actually only possible to file electronically.| 1. Definition of a submissionA submission as an act of a person involved in tax administration towards the tax administrator might be made in the traditional way, i.e. especially in writing or orally whereas the tax administrator notes it in writing to the tax record. In addition to this, it might be made also electronically in the form of data message provided with an electronic signature or sent through a data box. Also an act made via data message without guaranteed electronic signature (plain e-mail) or via other transmission techniques (fax, telegram) has the effects and consequences of a submission. However, it must be confirmed or repeated by one of the methods provided in the preceding sentences within the deadline of 5 days. Therefore, this type of submission is not considered as electronic submission.| 2. Types of electronic submission
Data message with guaranteed electronic signature
Guaranteed electronic signature is a special electronic signature which meets all statutory requirements. Because it is uniquely linked to the signed person, it allows unambiguous identification of this person. Moreover, it is connected to a data message in such way so that it is possible to detect and identify any additional change to the data. This signature is based on the so-called qualified certificate issued by an accredited certification services provider (namely Česká pošta s.p., eIdentity, a.s. and První certfikační agentura, a.s.). In the framework of tax administration, guaranteed electronic signature must include also an identifier of the Ministry of Labour, Social Affairs and Family, i.e. unique identification the tax payer towards the Ministry, the tax authorities, the Czech Social Security Administration as well as towards the labour offices, and it is secured via specially generated number.
Electronic submission can be made through an application called EPO. E-mail address podatelna is not intended for submission of data messages with tax submissions. Therefore, such submission must be re-confirmed within the deadline of 5 days.
Data message sent via a data box
Data box is an electronic storage that contains the unique identification of the person for whom it was established. For legal entities, it is created and established ex lege at the moment of their establishment. Individuals may ask for establishment of data box via Czech-Point. Under the Czech tax legislation, an act made via data box has the same effect as an act made in writing and signed. Therefore, it is necessary to protect and secure the access data to the data box, as their misuse could have serious consequences. If it happened that e.g. the tax return of one person would be submitted from the data box of another person, it would be considered as a tax return submitted and signed by the owner of the data box.
| 3. Format for electronic submission
Electronic submission can be made in PDF format. However, specific submissions such as tax returns, EC Sales Lists or tax statements must be submitted in a special XML format. Files in this format can be created via the application EPO. Currently, various tax and accounting programs also provide this service.
| 4. Obligatory electronic submission
As mentioned above, electronic form is obligatory for some acts. This applies to EC Sales Lists, notification of a payment agent, statement of income tax from dependent activities paid to tax non-residents as well as extract from records for tax purposes for taxpayers who have made or for which have been made the taxable supply under the reverse charge. In early 2013, this obligation is to be extended also to submission of value added tax returns. |
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