Since it is now the time to submit tax returns, we would like to remind you of some obligations associated with data boxes. It is the obligation to communicate with the tax office exclusively through the means of a data box. This obligation applies to all entities who have made their boxes accessible (newly for example statutory auditors whose data box was established during 2017).

In this context, the Financial Administration has issued information stating that taxpayers who submit their personal income tax return and/or return of tax on immovable property in some other way than electronically despite having this obligation (because they have a data box) will first be asked to correct their mistake and only if they do not do so after being prompted, they will be fined. The Financial Administration updated the List of returns which are viewed as without defect when submitted some other way than electronically, although they should have been submitted electronically.

With returns that are not stated on this list, the taxpayer will first receive a notice from the tax office to submit electronically. Only in cases where this mistake is not be corrected, the taxpayer may be fined. On the other hand, if one does not submit electronically where obligatory, that is with returns stated on the List, he or she will automatically be fined 2 000 CZK (after a repeated non-compliance with the rule of obligatory electronic form the fine can become as high as 50 000 CZK).