Mandatory data boxes are here

The mandatory establishment of data boxes for all self-employed persons and also for some other persons is in the process. The whole thing will last until the end of March 2023.

Entrepreneurs cannot avoid data boxes. However, data boxes are newly established for all natural persons engaged in business and persons registered in the registers of associations and foundations, registers of institutes, associations of residential unit owners and public benefit corporations.

Everyone can check whether the data box will be established here www.mojedatovaschranka.cz/sds - just enter the ID number. The mailbox will be found even if it is not yet accessible or is yet to be established.

Please note that the suspension of a trade does not affect the establishment of a data box nor causes the inaccessibility thereof - it will also be established for those who have only suspended the trade. This is an issue, for example, even for people with suspended trades living abroad.

However, many self-employed persons can still avoid the mandatory electronic tax return for the last time in 2022 - if the self-employed person does not have the data box accessible on the date of filing the tax return, they can file it in paper form.

Problems so far (not) only with condominiums

Partial problems appeared in the condominiums (the “SVJs” /associations of residential-unit owners). In some cases, the access data went to the ordinary members of the committees and not to the chairmen. However, the mistake is mostly on the part of the association which, for example, did not submit a proposal to the registration court for the registration of the current members of the committee and the manner of acting. If the association has established e.g., a 3-member committee in its statutes, access data will be delivered to each member of this committee. Such a member can activate the data box, view it (thereby causing delivery of the consignment) and can send documents from the data box without the approval of the committee chairperson. However, according to the statutes common in many associations, only the chairman can act externally. This risk may also apply to other legal entities with a collective statutory body that would have incorrectly entered information about the method of representation in the relevant register.

It is not unusual that the management of the condominium also includes older people who do not want to work with the data box, or do not have or do not control the means to access the data box, i.e., a PC or a smart phone. Quite a few associations are currently dealing with problems with the appointment of bodies, because for many of those who have been thinking about ending their mandate long-since, the mandatory establishment of a data box was the “last straw”, although this resistance is justifiable for rather individual reasons.

Some employed accountants do not know that the data box will be established for them as well ...

Simply put, the establishment of a data box is initiated as soon as a citizen verifies their identity using a qualified mean, or logs in for the first time through:

• an identity card with an activated contact electronic chip issued after 1^st July 2018,
• eGovernment mobile key,
• NIA ID – a login with the username and password, entered when creating a personal identification mean on the National Point Portal,
• Starcos chip card from První certifikační autorita, a.s.,
• mojeID,
• one of the possible identity means that are reported by other EU Member States within eIDAS nodes,
• and banking identity

For example, payroll accountants are usually authorised by their employers, for example, to enter the ČSSZ (Czech Social Security Administration) ePortal for employers. They log in through a qualified mean, and therefore a data box will be established for them after 31^st December 2022 after their first login using any eID mean at NIA.

It is not possible to cancel the data box, only to make it inaccessible. However, it is not possible to disable access on request for data boxes established by law, or disabling access is only possible for legal reasons (deletion of a person from the relevant records - termination of business, death, etc.)

Are you interested in professiona databox administration? https://smartcompanies.cz/en/info/12/data-box-management