The payer of the residence tax is obliged to keep a record book for each establishment or place where he provides a paid stay. A residence tax payer who, as the organiser of a cultural or sporting event, provides a paid stay to participants in that event may, if the conditions laid down by law are met, fulfil the registration obligation in a simplified manner.

The taxpayer or payer of local taxes is obliged to submit a report to the tax administrator within the time limit set by the general binding decree, unless the municipality excludes this obligation in the general binding decree. In the declaration, the taxable person shall provide identification data, the numbers of all his/her accounts with payment service providers (including foreign ones) and the data relevant for the assessment of the tax. If there is a change in the information provided in the declaration, the taxpayer or payer must notify the change within 15 days of the date on which it occurred, unless the municipality sets a longer deadline in a general binding decree.

Accounting units that are not an organizational unit of the state, a territorial self-government unit or an accounting unit created or established by a special law may apply the financial year. A business year may be applied only after notification of the intention to change the accounting period to the locally competent income tax administrator at least 3 months before the planned change of accounting period or before the end of the current accounting period, whichever is earlier, otherwise the accounting period remains unchanged. An entity may make such a change of accounting period only once in the current accounting period. Entities shall follow a similar procedure when changing from a financial year to a calendar year.

If a personal income taxpayer receives income, the exemption of which is conditional on the use of the acquired funds for the acquisition of his/her own housing needs, he/she shall notify the tax administrator of the acquisition of these funds by the end of the deadline for filing the tax return for the tax period in which the acquisition took place.

The taxpayer is obliged to submit a real estate tax return to the competent tax administrator by 31 January of the tax year. The tax return shall not be filed if the taxpayer has filed it for one of the previous taxable periods or the tax has been determined ex officio for one of the previous taxable periods and there has been no change in the circumstances relevant for the determination of the tax compared to that previous taxable period.