Návrhy změn u vybraných daňových formulářů

Proposed changes to selected tax forms

A Draft Decree amending certain Decrees on form submissions in tax administration for 2024 has been published on the Government Portal (HERE). The changes affect form submissions for road tax, gambling tax and VAT. The published draft may provide useful guidance to taxpayers on whether IT systems will need to be updated. The Decree is scheduled to take effect from 1 January 2024.

VAT return

The description of the lines in the return has been modified. Exempt books will be reported in line 26. The adjustment of the deduction for the selected passenger car (new section 77a) will be reported in line 45. The other changes are more of a legislative technical nature.

VAT ledger (control statement)

The planned merger of the 15% and 10% VAT rates into a single 12% VAT rate has led to much discussion among both taxpayers and the professional community regarding the future design of the VAT ledger. The proposal shows that the three pairs of columns for the three VAT rates are to be retained. This is mainly for the sake of continuity of corrections for taxable transactions. Transactions subject to the new 12% VAT rate will be reported in the columns for the 15% VAT rate. The method of reporting corrections under section 42 for supplies subject to the 10% VAT rate is not entirely clear. As the VAT ledger is submitted exclusively electronically, the items such as data box identifier, stamp and signatures will be deleted.

CESOP

The notification form containing data from the records on cross-border payments and their beneficiaries (the so-called CESOP notification) has been introduced.

If you have any questions, please contact the authors of the article or the EY team you are working with.

Authors:

Ivana Krylová

Pavol Bezek