Závislá činnost novou prioritou kontrol finanční správy

Simona Hornochová, Director of the General Financial Directorate (GFŘ), revealed new priorities for the tax administration's control activities in an article. According to her statement, the state is now facing extensive fraud, among other things, in the area of employment tax, primarily due to concealed agency employment. This issue is said to involve external employees whose work is often hidden under contracts for work and delivered through chains of interconnected companies.

Additionally, from the new year, the tax administration is expected to collaborate even more intensively with labor inspectorates and mutually share their control findings.

Employers can thus expect increased control activities from the tax administration, not only in the area of employment tax but also from the perspective of VAT, where liability for unpaid VAT or rejection of the deduction claim may be applied (if the recipient of the performance does not sufficiently verify their suppliers).

If you are interested in more information in this area or are planning to verify whether the mentioned risks may affect you, please contact the authors of the article or the EY team you collaborate with.

Authors:

Ondřej Polívka

Ivana Krylová