Electronic tax administration is a major priority. The forms can be downloaded
by the taxpayer, filled out off-line and then submitted by e-mail. In most cases,
they can also be submitted online. All major taxes are now covered and
electronic submission is generally compulsory for businesses (with a hardship
clause for small businesses) but voluntary for private individuals. Electronic
submissions must be authenticated with a certificate issued by the tax office on
registration for electronic filings. Certificates are valid for three years and can
be renewed online.
Electronic filing of accounts in support of the taxable income shown in the tax
returns was introduced in 2013 (for the 2012 accounts).
2013 was the first year in which employee withholding taxes were fully
automated. Each taxpayer has been given a unique tax identification number by
the Central Tax Office as a permanent identifier in all tax respects.
Eventually,this is to replace all existing tax numbers, most of which are allocated by local
tax offices and which are of necessity subject to change on any local tax office
reorganisation or move to a different town by the taxpayer. Currently,
correspondence with the tax office shows the numbers from both systems.