{"id":1678,"date":"2018-04-04T16:02:17","date_gmt":"2018-04-04T14:02:17","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=1678"},"modified":"2021-08-11T13:25:57","modified_gmt":"2021-08-11T11:25:57","slug":"elektronicka-komunikacia-pravnickych-osob-s-danovym-uradom-od-1-januara-2018","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/elektronicka-komunikacia-pravnickych-osob-s-danovym-uradom-od-1-januara-2018\/","title":{"rendered":"ELECTRONIC COMMUNICATION OF LEGAL PERSONS WITH THE TAX AUTHORITY FROM 1 JANUARY 2018"},"content":{"rendered":"<p><\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium wp-image-1679\" src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2018\/04\/ELEKTRONICK\u00c1-KOMUNIK\u00c1CIA-300x200.jpeg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2018\/04\/ELEKTRONICK\u00c1-KOMUNIK\u00c1CIA-300x200.jpeg 300w, https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2018\/04\/ELEKTRONICK\u00c1-KOMUNIK\u00c1CIA-768x512.jpeg 768w, https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2018\/04\/ELEKTRONICK\u00c1-KOMUNIK\u00c1CIA-1024x683.jpeg 1024w, https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2018\/04\/ELEKTRONICK\u00c1-KOMUNIK\u00c1CIA.jpeg 1200w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>From the beginning of this year, restriction will apply to all legal persons registered in the Business Register submitting any structured documentation to the Financial Administration. As of 1 January 2018, every legal person is responsible to communicate with the Tax Authority only by electronic means, regardless of the fact whether it is or not a value added tax payer. Legal persons are also responsible to submit by electronic means their income tax return and motor vehicle tax return for 2017 as the Tax Authority will not accept tax returns submitted by legal persons in a paper form anymore. These documents must be either signed with electronic signature, submitted through eID card (ID card with a chip) or submitted by electronic means through an agreement with the Tax Authority. Such agreement, however, must be signed by the end of 2017 as it cannot be concluded from 1 January 2018 anymore.<\/p>\n<p style=\"text-align: justify;\">We would also like to point out that, starting from 1 July 2018, natural persons will also be obliged to communicate with the Tax Authority by electronic means.<\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>From the beginning of this year, restriction will apply to all legal persons registered in the Business Register submitting any structured documentation to the Financial Administration. As of 1 January 2018, every legal person is responsible to communicate with the Tax Authority only by electronic means, regardless of the fact whether it is or not&hellip;<\/p>\n","protected":false},"author":1,"featured_media":2629,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[24,9],"tags":[],"class_list":{"0":"post-1678","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-24","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>ELECTRONIC COMMUNICATION OF LEGAL PERSONS WITH THE TAX AUTHORITY FROM 1 JANUARY 2018 - Moore BDR s. r. o.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-bdr.sk\/de\/elektronicka-komunikacia-pravnickych-osob-s-danovym-uradom-od-1-januara-2018\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]ELEKTRONICK\u00c1 KOMUNIK\u00c1CIA PR\u00c1VNICK\u00ddCH OS\u00d4B S DA\u0147OV\u00ddM \u00daRADOM OD 1. 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As of 1 January 2018, every legal person is responsible to communicate with the Tax Authority only by electronic means, regardless of the fact whether it is or not&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore-bdr.sk\/de\/elektronicka-komunikacia-pravnickych-osob-s-danovym-uradom-od-1-januara-2018\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore BDR s. r. o.\" \/>\n<meta property=\"article:published_time\" content=\"2018-04-04T14:02:17+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-08-11T11:25:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2018\/04\/ELEKTRONICK\u00c1-KOMUNIK\u00c1CIA-300x200.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"300\" \/>\n\t<meta property=\"og:image:height\" content=\"200\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"dan103065\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"dan103065\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.moore-bdr.sk\/de\/elektronicka-komunikacia-pravnickych-osob-s-danovym-uradom-od-1-januara-2018\/\",\"url\":\"https:\/\/www.moore-bdr.sk\/de\/elektronicka-komunikacia-pravnickych-osob-s-danovym-uradom-od-1-januara-2018\/\",\"name\":\"[:sk]ELEKTRONICK\u00c1 KOMUNIK\u00c1CIA PR\u00c1VNICK\u00ddCH OS\u00d4B S DA\u0147OV\u00ddM \u00daRADOM OD 1. 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