e-Tax Administration—how to become a user

The e-Tax Administration system enables single sign-on regardless of whether the user is a citizen, natural person or business entity

Who can use the e-Tax Administration and how

All taxpayers may login to the e-Tax Administration system, including citizens and legal representatives of business entities (responsible persons, directors), as well as taxpayers’ proxies. The basic precondition that needs to be met to access the Tax Administration e-services is owning any personal or business electronic credentials within the NIAS system (National Identification and Authentication System). The following credentials can be used to access the e-Tax Administration services:

• Security level 2 credentials provide access to a limited set of services, e.g., viewing all services, assigning and revoking authorizations (authorization management)—ePass, ePost, AAI@EduHr user name and password);
• Security level 3 credentials provide access to all services, except for those which require an advanced electronic signature; various types of requests (e.g., mToken, FINA Soft certificate, bank token/m-token devices which are connected to the NIAS system) can be submitted with a credential of this level;
• Security level 4 credentials provide access to all services (for example, eOI—electronic ID card, AKD certificates, FINACert RDC personal and business certificates);

Citizens can log in to the system with any NIAS credential, and can use the e-Tax Administration services for themselves personally and their trade business, if any, within the app. They can also manage authorisations by assigning the right of access to another person (under Administration—Authorisation management). This means that citizens can authorise any person to submit a request or form or carry out some other action on their behalf in the e-Tax Administration. For example, a husband can authorise his wife to submit a request for the acknowledgement of the right to tax benefits in a tax period or a tax return on his behalf on the e-Tax Administration portal.
Except for authorisation management, a NIAS credential of security level 2 also allows citizens to view all services. Any NIAS credential of security level 3 will allow citizens to submit INO-DOH, JOPPD and ZPP-DOH forms, as well as various requests and certificates (e.g., a request for issuance of/entry of changes into the tax card, certificate of tax debt balance, certificate of income, etc.).
Legal representatives (responsible persons, directors) of business entities can login with any NIAS credential. By using the relevant registers, the e-Tax Administration will check the representations and, if they are confirmed, automatically register the user. Legal representatives can use the e-Tax Administration services for themselves as citizens and for their business entities. Legal representatives can also manage authorisations by assigning the right of access for themselves (as citizens) to another person or for individual legal persons whose legal representatives they are (under Administration—Authorisation management). If, in the course of a check, the system determines that someone is no longer a legal representative, it will automatically deregister such a user the first time this user next logs in.
All authorised persons (e.g., employees of an accounting company) given authorisation by someone (director or other authorised person) in the e-Tax Administration app or given authorisation pursuant to a power-of-attorney submitted can also login to the system. To login to the system, authorised persons can use digital certificates pursuant to which they were authorised or other NIAS credentials. Those authorised persons who were also given the “Authorisation management” authorisation can assign authorisations to third persons for any of the e-Tax Administration services in the e-Tax Administration app.
Except for authorisation management, a NIAS credential of security level 2 also allows all business entities to view all services. In accordance with the legislation, business entities submit forms electronically, via the e-Tax Administration (VAT, profit tax return, income tax return, etc.) and sign them with advanced electronic signatures, which require a NIAS credential of security level 4. 
To login to the system, users can use any NIAS credentials. To sign and send forms, a security level 4 credential, or any qualified certificate issued by any certificate issuer may be used. This can be a personal or business NIAS certificate, and also an ID card certificate—eOI. An exception from this are taxpayers whose income and income tax are determined as a lump sum, as well as citizens. They can submit forms and requests with a security level 3 credential pursuant to Article 63(4) and (5) of the General Tax Act Ordinance (OG no. 45/19).
 
Sending forms and requests with a lower, security level 3 credential
Citizens and taxpayers whose income and income tax are determined as a lump sum can submit forms and request via the e-Tax Administration with a security level 3 credential. Most commonly used security level 3 credentials are mtokens and internet banking tokens recognised in the NIAS list of credentials. This includes the following categories of taxpayers:

• Taxpayers who are self-employed and whose income tax is determined as a lump sum deliver PO-SD, TZ, SR, JOPPD and other forms and submit requests for re-posting, requests for issuance of certificates, requests for issuance of/entry of changes into the tax card and other requests which can be delivered electronically;
• Citizens who rent out apartments, rooms and beds to travellers and tourists, campsite and/or campground operators and operators of accommodation units in facilities for Robinson Crusoe-style accommodation deliver their PDV (VAT), PDV-S (VAT-S) and TZ forms and deliver requests for re-posting, requests for issuance of certificates, requests for issuance of/entry of changes into the tax card and other requests:
• Citizens who generate various types of income deliver JOPPD and INO-DOH forms or their annual income tax return when this is prescribed by the law (for example, members of a ship crew in international voyage) and also submit various types of requests.

  
 

Services for citizens

Submitting various requests
Via the e-Tax Administration, citizens can fill in and submit various requests without having to pay any administrative fees by logging in to the NIAS system with a security level 3 credential:

• Issuance of/entry of changes into the tax card (PK)

A tax card is a form which includes information on one’s personal allowance (non-taxable portion of the income), residence in a certain municipality/city and other important information on the employee, retiree or natural person generating receipts from employment. Pursuant to the tax card, the employer or payer of a receipt calculates the prepayment of income tax when paying a salary, pension or receipt. In order to reconcile the tax card information, it is necessary to request an entry of changes into the tax card (PK) with the help of the request “Issuance of / entry of changes into the tax card”.

• Request for issuance of a tax certificate

Citizens can request issuance of various certificates in the e-Tax Administration such as the debt balance certificate, certificate of income and receipts, certificate of residence / non-residence, certificate of financial standing, etc.

• Request for recognition of expiry of a limitation period
• Request to file a complaint/appeal, etc.

 

ZPP-DOH form

Citizens who are users of the e-Tax Administration can log in to the system with the help of a NIAS credential of security level 3 and exercise their right to a tax refund by means of the annual calculation in the ZPP-DOH form (request for the acknowledgement of the right to tax benefits in the annual calculation), where they will provide the information not available to the Tax Administration. Citizens can submit a request for the acknowledgement of rights in a special procedure in the ZPP-DOH form by the end of February of the current year for the previous year.
 

My JOPPD: View IP1/IP2 and View IP3

Via the e-Tax Administration system, citizens can view My JOPPD—they can view their total receipts, calculated contributions and taxes per individual payers shown in the JOPPD form.
The latest e-Tax Administration services within the My JOPPD option are:

• View IP1/IP2—this allows one to view information on the salary, pension, contributions, tax and surtax included in the annual calculation (calculated and paid receipts from employment)
• View IP3—this allows one to view information on the salary, pension, contributions, tax and surtax not included in the annual calculation