On October 23, 2019, the Minister of Taxation presented the government’s plan to combat the acute IT problems in the tax administration. The tax administration has encountered severe problems in implementing amendments made to real estate taxation. There are also significant challenges in implementing EU requirements within the given deadlines. Specifically, the timely implementation of the new EU Customs Code and the new EU VAT rules, including the extension of the Mini One Stop Shop (MOSS) to a One Stop Shop Scheme (OSS) will prove difficult. The government therefore announced that, in the course of 2020, a robust and long-term plan is being put forward and more resources will be made available to the tax administration in order to restore and strengthen trust in the tax system. One of the measures is an introduction of an IT whistleblower rule which enables persons to inform the management of the tax administration about IT problems and insufficiencies.
Effective date: 2019 – 2020