Effective from January 1, 2016, the new Act No. 563/2009 Coll., on Tax Administration (The Tax Code), as amended, introduces stricter regulation of e-commerce. As opposed to the previous regulatory framework, certain categories of companies will be, at the request of the authorities, under an obligation to provide even more information for the purpose of a tax audit.

In addition to payment services providers (as already defined in the legislation, e.g., banks, branches of foreign banks, etc.), also internet providers, web-hosting providers, e-commerce operators, and various domain owners will be under an obligation to provide information (such as e.g., identification information of internet services users posting listings on internet markets, etc.) to the Financial Authority. Information will be provided for the purposes of tax administration. The new regulatory framework should serve as a tool to combat black economy and to uncover unreported income.