If the EKAER electronic interface is unavailable due to a malfunction or maintenance or due to insufficient internet service, the taxpayer will not be penalised for failure to report and reports must be made on the working day following the end of the disruption [Subsection 3 of Section 22 of the Decree of the Minister of Finance no. 13/2020 (23 December)].
Information on maintenance shutdown(s) is available here.
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