On 1 January 2021, the changes brought about by the amendment to the VAT Act in the provisions of Section 101a (1) and (2) of the VAT Act shall take effect, according to which, inter alia, the identified person is obliged to file tax returns or additional tax returns, summary reports , with the exception of notifications pursuant to Section 19 of the VAT Act, and only submit an application for registration or notification of a change in registration data electronically.
Source: financnisprava.cz
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