Detailed description
Since the assessment period 2011, companies and certain other groups of people have been obliged to submit their annual tax returns electronically to the tax office. This applies to sales tax returns for tax periods that end after December 31, 2010.
The basis for this was created by the law to modernize and reduce bureaucracy in the tax procedure (Tax Bureaucratic Reduction Act) and the 2010 Annual Tax Act.
The basis for this was created by the law to modernize and reduce bureaucracy in the tax procedure (Tax Bureaucratic Reduction Act) and the 2010 Annual Tax Act.
An electronic balance sheet must only be submitted for financial years beginning after December 31, 2011.