DUTY TO FILE TAX RETURNS ELECTRONICALLY
As of 1 January 2015, all data box owners and parties required to have their annual accounts audited are obliged to file all their tax forms with the tax authority electronically. The requirement applies to, without limitation, registration applications, notices on changes to registered information, due and additional tax returns, reports, settlement of accounts, etc. The electronic filing in XML format can be made via a data message signed by an acknowledged electronic signature, by verifying the filing party’s identity via a method through which the party can log in the data box (both alternatives are available by the Tax Authority’s EPO Application) or the relevant form can be sent via the data box, etc.
For failure to comply with this obligation, offending tax entities may be subject to a CZK 2,000 fine, which will become due within 30 days after the tax is assessed by the tax authority.
Other articles
KŠB Partner Tomáš Sequens Speaks at the “Law and the Environment” Conference
Organized by Česká justice and Ekonomický deník at Truhlárna Karlín in Prague, the “Law and the Environment” conference brought together representatives from the government, the business sector, the professional community, and the legal profession to discuss the current challenges related to environmental protection, decarbonization, and the regulatory framework for doing business.
KŠB Provide Insight into the Legal Support for Smetana Litomyšl Music Festival
Our colleagues Sylvie Sobolová and Jana Guričová were interviewed by Jan Januš’s legalweb about the legal support for Smetana Litomyšl, one of the most important music festivals in the Czech Republic.
KŠB Sponsors 19th Annual Student Research and Professional Activities Competition at Charles University’s Faculty of Law
Kocián Šolc Balaštík was once again a partner of the Student Scientific and Professional Activities (SVOČ) competition at Charles University’s Faculty of Law. The awards ceremony for the 19th annual competition took place on June 11, 2026, with students, academics, and competition partners in attendance.
