- a taxpayer who is subject to value added tax,
- tax advisor for a tax entity that he represents in tax administration,
- Attorney for the tax entity he represents in tax administration,
- a representative not referred to in points 2 and 3 for a taxable person who is a VAT payer which he represents in the administration of taxes.
from 1 January 2018, the mandatory electronic communication extends to all legal entities registered in the Commercial Register and their representatives (not listed in points 2 and 3) and from 1 July 2018 also to all natural persons - entrepreneurs and their representatives (not listed in point 2) and 3).
For taxpayers not established or not established for business according to §12 par. 3 of the Income Tax Act (eg civic associations, state-recognized churches and religious societies, housing and non-residential community owners communities, municipalities, higher territorial units, contributory and budgetary organizations, foundations, etc.) is still after 1.1.2018 electronic communication voluntary, as they are not registered in the Commercial Register.
If the taxpayer wishes to deliver documents to the tax administrator by electronic means that will not be signed by a qualified electronic signature (KEP) or eID card, then in this case, he will conclude a written agreement on electronic delivery with the tax administrator. Please note that as of 1 January 2018 legal entities have no possibility to conclude an agreement with the tax and customs authorities; only natural persons can conclude an agreement.
A taxpayer can electronically send documents to a financial administration in three ways:
- Activating the eID card (ID card with chip)
- Activating qualified electronic signature (KEP)
- through an electronic delivery agreement. (only for natural persons)