2023 has brought a number of changes to tax legislation.
The important matter of the registration of electronic Datova Schranka for individual entrepreneurs (IPs) simply cannot be overlooked. Up until now, IPs were not obliged to have a data box, but they could voluntarily acquire one by going to any Czech point.
Andrej Babiš’ government and the Chamber of Deputies approved an amendment to Law No. 300/2008 on electronic operations (the Data Box Law) which came into force on January 1, 2023. According to the new rules, every entrepreneur with an assigned registration number IČO is obliged to have a data box.
What changes await individual entrepreneurs in connection with the adoption of this law? As soon as the Ministry of the Interior receives information from the registry about the registration of an entrepreneur, lawyer, auditor, tax consultant, arbitration manager, court interpreter, etc., it will immediately and free of charge provide the new registered person with access to the data box within the period specified by the law.
Entrepreneurs registered before 01.01.2023 and who do not yet have a data box will be provided with access to the electronic office no later than March 31, 2023 by the Ministry of the Interior. Individuals who are not registered as IPs are still not obliged to have a data box and can continue to use access to the tax office through the “Identity of Citizen”.
Will all entrepreneurs without exception be provided with access to the data box?
Without doubt, all of those with a registration number will be. To make absolutely sure, you can enter your IČO here: Seznam držitelů datových schránek.
What happens if the IP does not receive access or does not activate the data box?
The Czech Post will gradually register Datova Schranka and send access to log in by registered mail, handed over to the specific entrepreneur in person.
Beware!!! A cabinet will be deemed active even if the entrepreneur has never entered into it. A letter sent by mail, in the event that it is not received by the addressee personally, is considered delivered on the 10th day of storage (according to § 24, point 1 of the Administrative Code), and during the next 15 days the Data Box is considered active (according to § 10, paragraph 2 of the Law on Datova Schranka).
The same measurement applies in cases when the recipient receives the envelope with the access data, but does not use the login within the established 15-day period.
As a result, the data box storage is considered active 25 days after the first attempt of data delivery for the entry, and letters from the tax and other state bodies may already come to it.
What if the IP does not monitor the messages received on the data box?
Emails received in the electronic office are deemed to be delivered on the 10th day from the date of receipt, even if the owner does not open them. You may miss out on important information, e.g. a call from the tax office to correct a report or deliver something, a call to appear in court or pay taxes or other deductions. The consequences can be catastrophic.
We recommend paying special attention to this and monitoring the date storage.
It is important to not miss an incoming email: notifications can be set up for email or SMS and the Data Box app can be downloaded to a mobile phone.
What should be done if an entrepreneur doesn’t receive the login details in time?
If the entrepreneur does not use an electronic signature (Identita občana), they can visit their nearest CzechPoint service and request new login details, which will be sent to them via email again.
As an entrepreneur, what can be sent through the data mailbox?
Through the data mailbox, tax declarations, notices of registration for taxes, notifications of changes in registration data and much more are submitted. Such statements and reports are either submitted through the data mailbox or through the MojeDaně portal in XML format only. Submission or correspondence in other cases is possible in PDF format.
Through a Data Box, communication can be established with any governmental body, reports by individual entrepreneurs are submitted to the social and medical insurance fund, and communication with other databank owners is established.
What if a business owner submits to the tax authority in an incorrect format?
In this case, the tax authority will offer to rectify the error and will notify the taxpayer via the Data Box.
If the error is not rectified and the taxpayer does not respond to the tax authority’s message, a fine of 1000 crowns will be imposed. If this message is ignored, for example due to lack of data for entry, tax authorities will start the enforcement process.
How can a tax declaration for 2022 be submitted if access to the databank has not yet been granted?
For the period from 01.01.2023 to 31.03.2023, the rule is as follows: until access is granted and the Data Box is activated, an entrepreneur can submit an annual report either in paper form or through the tax office.
If access was sent but for some reason was not received by the entrepreneur in person, the Data Box will become active automatically on the 25th day, and from that moment the report must be submitted only in electronic form.
We remind you that the standard deadline for submitting the electronic version of the report is 01.05., and the paper version is due by 01.04.
How do I compile an electronic tax return for 2022?
The simplest and most reliable way is to contact a tax consultant. DoMyTax is registered with the Czech Tax Consultants Chamber and has been providing tax and accounting support for a number of years. A tax specialist will prepare a report in accordance with the current legislation for the maximum benefit to the client. An additional bonus is an extended submission deadline for the annual report until 01.07.
If you decide to compile your own report, it can be done using the electronic form which can be found here: Moje daně (-> Elektronická podání pro Finanční správu -> Elektronické formuláře, and then select the relevant form).
This portal allows you to submit your declaration or create an XML file for sending files from the Data Box.
Detailed information about Datova Schranka can be found here: https://www.datoveschranky.info/