Electronic tax returns in 2023: for whom is it mandatory?

Communication via data mailbox saves time - for many businesses, using a data mailbox is even mandatory. Since this year, their ranks are expanding to include more entities. Are you one of them?

A data box for every entrepreneur

The number of data boxes is on the rise. In addition, from 1 January 2023, an amendment to Act No. 300/2008 Coll., on electronic acts and authorised document conversion, which expands the ranks of their users, is in force. The state will now automatically set up a data box for all self-employed persons and legal entities, including associations, foundations and associations of owners of residential units (SVJ). The boxes will be set up gradually, until 31 March 2023.

At the same time, entities that have a data box must submit forms (e.g. tax returns) exclusively electronically - otherwise they risk being penalised. In addition to the data box, you can also use the My Taxes portal to file with the tax office.

TIP! Not sure if the state has already created a datacard for you? Check with the official list of data box holders. You should also receive your access data in the mail after the mailbox has been set up.

In practice, you may also have two data boxes: one as an individual entrepreneur (e.g. a plumber, builder or lawyer) and one as a non-business individual. In this case, it does not matter which mailbox you use for submission.

Since when do you have to use a data box?

In general, a distinction should be made between setting up (i.e. generally creating) a data box and making it available (de facto activating it afterwards).

You are only obliged to submit documents to the public administration electronically once you have access to the data box. According to the General Financial Directorate, the mere establishment of a data box (i.e. without its activation) does not create this obligation.

Do you have further questions? Due to certain uncertainties in this context, the tax administration has issued an information summary which you can find on its website.

Finally, we would like to remind you that communication via the data box is two-way. You not only have to submit forms through it, but also keep an eye on whether you have received a new message from the authorities - after 10 days it is automatically considered delivered (we write about this in more detail in our article on data boxes).

However, even with a datacard, you may receive documents from the tax administration in the mail from time to time, especially if they are not related to your business. If you want to keep all your communications in a data box, you must request this individually from the tax authorities (see the opinion of the tax authorities).

Hassle-free data box

If you have a data box, we will be happy to manage it for you. Just contact us using the form below.

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