The Financial Administration published information on electronic filing of individual income tax returns on their website. The community of individuals who have a data box established under law has been expanded since 1 January 2023. This step has had an impact on taxpayers’ duty in terms of delivering their tax returns to the tax administrator, which now has to be made exclusively electronically.
Filing the Individual Income Tax Return for 2022
If you are a self-employed person without a data box opened prior to 1 January 2023, the obligation to file your individual income tax return for 2022 electronically has applied to you since that date.
You have probably received data box login data by now. In such case, the tax return has to be filed in the required format (xml.) via the data box or with the use of the MOJE daně (My Taxes) portal.
The Financial Administration draws attention to the fact that where the individual income tax return for 2022 has already been filed (e.g. mailed or delivered in person) even though you have been provided with access to your data box, the tax return has to be re-filed electronically.
As the deadline for the tax return’s filing is near (by 2 May 2023 when filed electronically), we recommend paying particular attention to information published by the Financial Administration.
If you are unsure or need advice about your situation, please feel free to contact us. We will be happy to assist you.
Michaela Kozminská
kozminska@edmutilitas.cz