מי חייב בדוח באופן מקוון?

כל יחיד החייב בהגשת דוח שנתי למס הכנסה שהייתה לו במהלך אותה שנה הכנסה מעסק, ממשכורת, להגיש את הדוח השנתי באופן מקוון למעט המופיעים בתקנות.

ביום 16 ביוני 2010 אישרה ועדת הכספים של הכנסת את תקנות מס הכנסה המאפשרות פטור מהגשת דוח מקוון ליחיד שהכנסתו השנתית (משכורת או מעסק) וגם הכנסת בן זוגו מעסק, מחקלאות, ממשלח יד, ומעבודה שאינה עולה על 81,480 ש"ח בשנת המס 2019 לגבי כל אחד מהם, ובתנאי שההכנסה החייבת השנתית של היחיד אינה עולה על 81,730 ש"ח ואם היה לו בן זוג - סך כל הכנסתם החייבת אינה עולה על 163,450 ש"ח.

בנוסף נקבע בתקנות פטור מחובת דווח מקוון ליחיד שהוא ובן זוגו הגיעו לגיל פרישה.

ההקלות הללו לא יחולו על מי שהוא או בן זוגו בעל שליטה בחברה על פי הגדרתו בפקודת מס הכנסה וכן הן לא יחולו על מי שהגיש תביעה לקבלת מענק "מס הכנסה שלילי".

יודגש כי ההקלה האמורה פוטרת את האוכלוסיות שנקבעו מחובת הגשת דוח באופן מקוון אך אינה פוטרת מחובת הגשת הדוח השנתי על פי הוראות פקודת מס הכנסה.

תקרת הפטור מהגשת דוח מקוון בש"ח
שנה	הכנסה ליחיד	הכנסת בן זוג של יחיד	הכנסה לזוג
2019	81,730	81,730	163,450
2018	81,480	81,480	162,960

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