With effect from 1 January 2024, the institution of payers' cash registers will be abolished and their registrations will be abolished at the same time. Thus, a payer of employment income tax will be obliged to file only one personal income tax return, which should lead to a reduction of the related administrative burden for payers who until now were obliged to file employment income tax returns with more than one tax office or with a tax office other than the payer's registered office. 

As the termination of the payer's treasury institute will occur on the basis of the law, no decision will be issued on the cancellation of registration. However, the founder of the cancelled payer's cash office may request a certificate and the facts contained in the tax file. 

Thus, as of the first of January 2024, the founder of the treasury will become the payer of personal income tax on employment income and personal income tax withheld at a special tax rate, to whom all rights and obligations will be transferred. If the founder's registration as a taxpayer is not identical to the scope of the registration of the dissolved taxpayer's treasury, but at the same time the founder meets the conditions for registration, it must register as a taxpayer of employment income tax.

During the month of February 2024, the tax files relating to the abolished taxpayer's treasury will be transferred to the tax office locally competent for the founder, which will subsequently be notified of the transfer. At that point in time, all subsequent filings and payments of tax and related charges will be made with the tax office of the tax authorities of the taxpayer's local jurisdiction, including those filings made on the taxpayer's own behalf. Filings relating to the dissolved payer's treasury will be made under the tax identification number of the dissolved payer's treasury until 2025. 

However, the tax administration assures the settlor that the payroll and related documentation does not need to be moved as a result of the abolition of the payer's treasury, even in the event of a tax audit.

More information on the communication from the Tax Administration can be found here.

If you are in any doubt about the procedure please contact our tax team.

Author: Anna Barešová

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