Electronic submission related to VAT

Since May, the amended provision of Section 101(a) of the VAT Act is in effect which adjusts the electronic submissions related to VAT. According to the provision, electronic submissions that do not have the required format and structure will be considered ineffective, and the tax payer could be sanctioned. Up to now, such submissions have been considered erroneous and the sender had been requested to correct the mistakes. More information can be found in the respective Notice from the General Financial Directorate (more information here, in Czech only).