Year 2023 and news in the area of data boxes for legal entities and entrepreneurs

In 2023, a significant change in the area of data boxes occurs – all sole traders, associations, foundations and some private individuals will automatically have a data box opened. Act No. 300/2008 Coll., on electronic operations and authorised conversion of documents, came into force on 1 January 2023. In the present article, we will discuss what this change means for entrepreneurs and legal entities in the Czech Republic.

Data boxes for private individual entrepreneurs

The largest group of new holders of data boxes are those who run their business as sole traders or self-employed persons. These private individuals must now have an account with a data box provider, which will allow them to store business documents and communicate with state authorities via a data box. All communication with state authorities must be done via a data box, so it is important that these accounts are kept active and up-to-date.

Data boxes for legal entities

In addition to private individual entrepreneurs, from 1 January 2023 the obligation to open a data box also applies to some legal entities, such as:

• Homeowners’ associations,
• Other associations,
• Foundations.

They must also use a data box provider, which will allow them to store documents and communicate with state authorities electronically via a data box. This also applies to legal entities that are registered in the statutory register and do not yet have an active data box. As mentioned above, all communication with state authorities must be conducted through this channel, so it is essential that these accounts are kept active and up-to-date.

What change has occurred for homeowners’ associations?

The introduction of the data box system represents an important step in the development of the communication of homeowners’ associations. By providing login details and instructions via registered letter, members of the governing bodies of homeowners’ associations gain easy, fast and secure access to their designated data boxes. This system offers homeowners’ associations a simplified process of communicating with the authorities without having to worry about complicated matters. All this applies until 31 March 2023. If the data box is not yet set up, it will be set up automatically.

How to get access data?

Access data will be sent to legal entities and self-employed persons by registered letter. Data boxes will be automatically available even for those who have not collected their access data and do not use their data box.

Does the change also apply to you?

The change applies to you if you fall into any of the following categories:

• Public authority
• Legal entity incorporated in the Commercial Register or legal entity established by law
• Organisational unit of a company, foreign legal entity that is incorporated in the Commercial Register
• Attorney-at-law
• Tax advisor
• Statutory auditor
• Insolvency administrator
• Expert
• Court-appointed interpreter or translator
• Society
• Foundation
• Institute
• Public benefit corporation
• Homeowners’ association
• Miscellaneous associations
• Self-employed person
• Sole trader

Do not forget to actively manage your data box

We would like to emphasise that it is necessary to actively manage the data box. This includes the need to activate the accesses after receiving them, otherwise they will expire. It would then be required to apply for new access data, for example at CzechPoint branches. Furthermore, it is necessary to observe the deadlines given by the state institutions for responding to the messages received, as non-compliance may result in penalties.

The access data will be sent by registered letter and the data boxes will be subsequently activated even for persons and entities that do not collect the access data and never log in. In practice, this means that even if you do not log in and do not activate your access data, the data box will be considered active and messages will be sent to it by state institutions. Data messages are considered delivered on the tenth day following the day of delivery to the data box.

Let RSM manage your data box

Of course, a data box is also connected with the necessity to check it regularly. Don’t have time to check your data box all the time? Don’t want to deal with external storage and old data messages? Are you worried you will miss an important message? Entrust the management of your data box to corporate services experts from RSM.

This service includes:

• Personal administrator,
• Collecting incoming data messages on a regular basis,
• Distributing data messages along with a short summary to relevant contact persons, as you may specify (directly to your accountant, for example),
• Storing and keeping records of data messages,
• Sending data messages from your data box to relevant state administration authorities.