The General Tax Directorate of Czech Republic has released information regarding compulsory electronic submissions in VAT proceedings on its website. As effect from 1st January 2014, VAT returns and other documents must be submitted electronically. An individual with an annual turnover of less than CZK 6 million, electronic submissions are not compulsory. The General Tax Directorate delivers complete guidelines on electronic submissions, containing details on the personal chance of the rules and the technical means by which VAT returns and other documents must be submitted. This electronic submissions can be made at http://www.daneelektronicky.cz.