A significant expansion of the range of persons for whom the state will obligatorily set up a data box for mutual communication will be brought to us the Amendment to the law which will come into force as of 2023. The following important changes merit attention, as they may affect people who do not yet have a data box.
Legal Entities
In addition to companies registered in the Commercial Register, a data box will be set up for legal entities registered in the registers of foundations, institutes, associations, church, funds, associations of apartment owners, and public benefit corporations. If these entities have already established a data box voluntarily, another one will not be set up for them. Each legal entity will thus have only one data box.
Entrepreneurs
In addition, a data box shall be set up for any individual entrepreneur (individual) who is registered in a trade register established by law. It will also concern those persons who have a suspended business but are still registered in the trade register or those that now have a mandatory “professional” data box set up (e.g. lawyers or tax advisors) but they are also listed in other register. They newly will have two data boxes set up in their name.
The authority will establish all new data boxes gradually until the end of March 2023.
What are the implications of the data box?
Authorities must deliver their documents electronically to a data box. All messages are automatically delivered by logging in to the data box. However, the fiction of delivery is applied here, which means that if the owner does not log in to the data box within 10 days from the date of delivery of the data message, the message will be considered to have been delivered on the tenth day. The owners of the data box will be obliged to submit tax returns, registration applications, etc. to the tax administrator only electronically. However, it is not necessary to use only a data box for electronic submission for example, the “EPO” tax information box can be used as well.
