Podle elektronického podání má poplatník vratku daně.

Because podle requires the genitive case.

So:

• podle = according to
• elektronické podání = electronic filing / electronic submission
• after podle, it becomes podle elektronického podání

Here the noun podání is neuter singular, and its genitive singular form is still podání.
The adjective elektronické has to match it, so it changes to elektronického.

A useful pattern:

• elektronické podání = nominative
• podle elektronického podání = genitive after podle

Podání is a noun meaning submission, filing, or application, depending on context.

In tax/legal language, podání often means a formal submission to an office or authority. So elektronické podání is an electronic filing or electronic submission.

It comes from the verb podat, which can mean to submit, to file, or more literally to hand in / give.

Because poplatník is the subject of the sentence, so it is in the nominative case.

• poplatník = taxpayer / fee payer
• nominative singular: poplatník

In this sentence, poplatník is the person who has something, so it is the grammatical subject.

Yes. Má is the 3rd person singular of mít = to have.

In Czech, mít is often used in a very natural way where English might say:

• is entitled to
• is due
• has a right to
• has

So poplatník má vratku daně literally means the taxpayer has a tax refund, but in real usage it often means the taxpayer is due a tax refund or the taxpayer is entitled to a tax refund.

Because vratku is the accusative singular form of vratka.

Here vratku is the direct object of má:

• má co? = has what?
• vratku

So:

• nominative: vratka
• accusative: vratku

This is typical for many feminine nouns ending in -a.

It is a noun phrase where:

• vratka = refund
• daně = of tax

So vratka daně literally means refund of tax, i.e. tax refund.

The word daně is in the genitive because Czech often uses the genitive to express of something.

Compare:

• vratka daně = refund of tax
• sazba daně = rate of tax
• výše daně = amount of tax

Here it is genitive singular: of tax.

That is worth noticing because daně can look ambiguous. Depending on context, daně can be:

• genitive singular of daň
• nominative plural of daň
• accusative plural of daň
• vocative singular in some descriptions

But in vratka daně, it is clearly genitive singular, because the phrase means refund of tax.

Yes. Czech word order is fairly flexible.

This sentence:

• Podle elektronického podání má poplatník vratku daně.

could also be rearranged, for example:

• Poplatník má podle elektronického podání vratku daně.

Both are grammatical. The difference is mainly one of focus or information structure.

Starting with Podle elektronického podání puts emphasis on the source of the information: according to the electronic filing.

That kind of fronting is very common in Czech.

No, not quite.

• podle elektronického podání = according to the electronic filing
• v elektronickém podání = in the electronic filing

So:

• podle refers to the filing as a source of information
• v refers to something being inside the filing/document

In this sentence, podle is correct because the statement is based on what the filing says.

Because Czech has no articles.

English distinguishes between:

• a taxpayer
• the taxpayer

Czech usually just says poplatník, and the exact meaning depends on context.

So poplatník can mean:

• a taxpayer
• the taxpayer

Likewise, vratku daně can mean:

• a tax refund
• the tax refund

The surrounding context tells you which one is intended.

Yes, it sounds fairly formal and especially appropriate in administrative, legal, or tax contexts.

Several things make it sound formal:

• podání is an official-sounding word for filing/submission
• poplatník is a formal term for taxpayer / fee payer
• vratka daně is standard administrative vocabulary

In everyday speech, people might say something less formal depending on the situation, but this sentence is very natural in official language.

A good way is:

• Podle elektronického podání = according to the electronic filing
• má = has / is due
• poplatník = the taxpayer
• vratku daně = a tax refund

So the structure is:

• [According to X] [the taxpayer] [has/is due] [a tax refund].

That can help you see the grammar more clearly:

1. prepositional phrase: Podle elektronického podání
2. verb: má
3. subject: poplatník
4. object: vratku daně

Here is the full case breakdown:

• Podle
  • genitive
• elektronického = genitive singular, matching podání
• podání = genitive singular
• má = verb, 3rd person singular
• poplatník = nominative singular, subject
• vratku = accusative singular, direct object
• daně = genitive singular, dependent on vratku

So the sentence contains three important case uses:

• genitive after podle
• nominative for the subject
• accusative for the direct object
• plus another genitive in vratka daně

It is common enough, but it is especially frequent in official, financial, and administrative contexts.

For taxes, vratka daně is a standard phrase for tax refund.

In everyday conversation, people may also use other expressions depending on context, but for official notices and forms, vratka is perfectly normal and idiomatic.