On September 28, 2018 a ministerial regulation amending the Ministerial Regulation on formal tax law was published.

The amendments relate to the implementation of the obligation to file the personal income tax, wage tax, turnover tax and profit tax return electronically. Previously it was already possible to electronically file a tax return on request, however this was not mandatory. With the implementation of the amendments the obligation to electronically file a tax return is connected to the number of employees of a company.