Zruseni platcovych pokladen od 1 ledna 2024

Abolition of payers' cash registers from 1 January 2024

Within the framework of the approved consolidation package and in connection with the planned project on the individualisation of the personal income tax on employment income, the institution of payers' cash registers for the purposes of the payroll tax or withholding tax on employment income will be abolished as of 1 January 2024.

The General Financial Directorate has issued a notice with more information, including sample examples, which is available HERE.

In the communication, the GFD draws attention in particular to the fact that the obligations will be transferred from the abolished payers' cash registers to their founders. Thus, in practice, the founders may incur additional tax registration obligations if they have not yet been registered to the same extent as their dissolved payer's treasury.

The actual transfer of files between the payers' treasury and the founder's tax authorities should take place during February 2024, of which the founder will be informed. Prior to the transfer of the file, from 1 January 2024, all filings will be made by the founder in its name, but towards the tax authority with which the dissolved payer's treasury was registered. After the transfer of the file, the founder will make submissions already to its local tax authority. This will mainly have the following practical implications:

• the payroll tax for December 2023 and the withholding tax withheld in December 2023 (both due during January 2024) will be paid by the founder to the locally competent tax office of the payer's treasury under the taxpayer's treasury tax identification number;
• payments of the tax and the potential related penalties for the cancelled payer's treasuries will be made by the founder under its TIN to its tax office after the transfer of the file;
• The 2023 annual company's payroll/withholding tax reconciliation for the payer's treasury filed in 2024 will be made by the founder in its own name, under the TIN of the abolished payer's treasury. The relevant tax office will need to be determined according to the current location of the file at the time the reconciliation form is filed.

Therefore, founders whose payers' cash registers will be abolished by 31 December 2023 should prepare for these changes in advance.

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

Author:

Radka Růžičková