The Tax Code introduces full electronic communication, which has not yet been fully implemented. The tax administrator will only communicate with the taxpayer electronically. For this purpose, taxpayers' personal boxes shall be set up. Electronic documents will need to be signed with a guaranteed electronic signature and will be delivered to personal boxes. Of course, a taxpayer can conclude an electronic delivery agreement with a tax administrator without a guaranteed electronic signature. The electronic document sent to the electronic personal mailbox will be delivered when the taxable person with access to the electronic personal mailbox receives the document. If the taxpayer does not receive the electronic document within 15 days of the date it was sent to the electronic personal mailbox, the delivery shall be deemed to be the last day of the 15 day period, even if the taxpayer has not been informed of the service. However, this type of communication is constantly being postponed due to the lack of preparedness of the tax authorities.
The Tax Code determines the obligation for selected entities to deliver submissions exclusively by electronic means. Such an obligation therefore falls on taxpayers who are payers of value added tax and tax advisors and lawyers for taxpayers they represent in tax administration. It follows that all VAT payers must file not only tax returns but also all other submissions addressed to the tax administrator exclusively electronically. Submissions made in writing and delivered by post or personally cannot be considered by the tax administrator. Thus, the obligation to deliver submissions electronically does not only apply to tax returns. Any communication from the taxpayer to the tax administrator must be made only electronically. Any notification by a taxable person who is registered as a VAT payer must be delivered to the tax administrator electronically. Similarly, if the taxpayer receives any decision from the tax administrator, such as imposing a fine, the taxpayer is only obliged to file an appeal electronically. Submissions made by other means should not be taken into account by the tax administrator.
Every VAT payer is therefore obliged to submit all declarations and reports only electronically. Thus, if the taxpayer fails to fulfill its obligation and submits the returns by post, such a return will be regarded as not having been filed. The taxpayer breaches its obligation laid down by law and commits an administrative offense inasmuch as it has not filed a tax return pursuant to legal regulations. The tax administrator must impose a fine of up to EUR 16,000 for such an infringement.
The obligation to deliver submissions by electronic means applies only to submissions addressed to the financial authorities. The financial report consists of the Financial Directorate, Tax Authorities, Customs Offices, Criminal Financial Administration Office and the Competence Center for Financial Operations.