Obligatory electronic communication for physical persons after 1 July 2018

As of 1 July 2018, the obligatory electronic communication with the Financial Administration has been extended to include all physical persons – entrepreneurs. The obligation to communicate electronically as of 1 July 2018 will only apply to the physical persons who are the entrepreneurs registered for income tax pursuant to Art. 49a of Act no. 595/2003 Coll. on Income Tax. These are the tax persons with income pursuant to Art 6, par. 1 and 2 of Act no. 595/2003 Coll. on Income Tax.