The second half of this year’s legislation is in the spirit of expanding the powers of the Financial Administration authorities. Part of this trend is the currently prepared amendment to Act No. 56/2021 Coll. on the Conditions of Operation of Vehicles on Roads.

Following the recent approval of the Amendment to the International Tax Cooperation Act by the Chamber of Deputies, making it mandatory for digital platforms, through which income can be generated (e.g. Aukro, Vinted, etc. ), to obtain and store information about the income of their users and transfer it to the tax authorities, and the July ruling of the Supreme Administrative Court, which approved the use of police CCTV footage by the Tax Administration to challenge the logbook, the legislator has come up with another novelty in the field of authorization of the Tax Administration authorities. 

Based on the amendment to the Act on the Conditions of Operation of Vehicles on Roads, the tax administrator will now have continuous access to the data recorded in the technical inspection information system. Although the tax authorities can obtain data from this system today, too, they may only do so upon request. Due to continuous access, the tax administrator will be able to compare, for example, the speedometer reading from the technical inspection with the submitted logbook quite easily in the context of a financial audit. This will make data on the use of an entrepreneur’s work vehicle much more accessible.

If approved, the amendments can be expected to take effect around the beginning of the next calendar year. If you have any questions about this issue, please do not hesitate to contact us.

Author: Michaela Horváthová, Adam Simota