The Ministry of Finance published the registered taxpayer list according to the § 52 para. 5 of Act no. 563/2009. From 1 January 2022, taxpayers will be able to reach a list of bank accounts which includes domestic and foreign accounts for business purposes. This list is updated daily. Therefore, every VAT payer has to inform the government as soon as possible in case of any change in their bank accounts, for example, the creation of a new account or the deletion of the existing account. In cases where the notification obligation is not fulfilled, or if the taxpayer’s bank accounts are not in the published list, the taxpayer will not be paid any excess deductions or VAT, and a fine of up to 10,000 Euros may be imposed.
Source SNI
