Czech Republic tax: Data Box system

As from 1 November 2009, the Czech public authorities are required to communicate with legal entities and individuals via a new "data box" system (provided the addressee has set up a data box and the nature of the document enables the use of the box) under which most mail from the authorities will be delivered electronically.

Individuals and legal entities, regardless of whether their data boxes are activated, can send mail to the public authorities in paper or electronic format. Beginning 1 July 2010, deliveries via data boxes also will be possible between business entities.

Discussions are underway with the Ministry of Finance as to whether tax returns and other documents sent via a business entity's data box to the tax administrator will have to be provided with an electronic signature.