Use the chosen method of the Financial Administration Portal user registration only if you want to act as an OSS user on behalf of a taxable person who wants to use one of the special schemes for OSS when the taxable person is not obliged to deliver documents by electronic means according to the tax code. It is obligatory to deliver documents relating to the special schemes also exclusively by electronic means, but the provision of § 13 par. 5 and 6 of the Tax Code,does not apply. That means the document does not have to be signed by a qualified electronic signature (QES) and the obligation to conclude an agreement with the tax administration on electronic delivery is not required and the taxable person does not deliver the document in paper form.
In the event that you act on behalf of a taxable person who is subject to the obligation to deliver documents pursuant to § 13 para. 5 and 6 of the Tax Code, this means the document must be signed by a qualified electronic signature or the obligation to conclude an agreement with the tax administrator on electronic delivery is required.The taxable person does not deliver the document in paper form. Use the method of registration using an electronic chip (eID) or registration using an qualified electronic signature (QES) or registration by filling in the registration form.