Czech Republic Changes Rules for E-Correspondence Agent
Non-EU businesses as well as those with their own data box can only appoint an agent for delivery that has a data box established by Law.
As of 1 January 2025, the Czech VAT law introduces changes to the role of an “Agent for delivery,” specifically regarding how the Czech Tax Authorities send documents to taxpayers. These changes affect only the delivery of documents from the authorities to agents, not the process of agents submitting filings or information to the tax office.
1. Taxpayers with Their Own Databox
Taxpayers who already have their own Czech databox can only appoint as agents for delivery to agenst with a databox automatically established by Czech law—such as a registered tax advisor—. Otherwise, the Czech Tax Authorities will deliver correspondence directly to the taxpayer’s own databox.
Those taxpayers with an with a non-compliant agent for delivery appointed before 31 December 2024, their authorization to receive documents from the tax authorities automatically became inactive as of 1 April 2025.
2. Non-EU Taxpayers Without a Databox
Taxpayers based outside the EU should can only appoint as agents for delivery those having a legally established databox, typically a Czech resident tax advisor.
If no new agent is appointed in time, the Czech Tax Authorities will impose a penalty of CZK 1,000 (approx. EUR 40) per day of delay.
3. Taxpayers Based in the EU Without a Databox
For EU-based taxpayers without a databox, the law is more flexible. The recent amendment does not limit their ability to appoint or maintain an Agent for delivery without a legally established databox. Agents, whether appointed before or after 1 January 2025, may continue to act on their behalf.
Databox Created by Law for Agent of Delivery
Foreign taxpayers, particularly non-EU entities and those with their own databox in the country, must appoint an agent for delivery who has a databox created by law. However, such a databox can only be established for either a legal entity based in the Czech Republic or a registered professional, such as a tax advisor.
For more detailed legal reference, consult Sections 98a to 98c of the Czech VAT Law or speak with a qualified tax advisor.
How Can Marosa Help You?
Marosa stays current on the changing requirements for agent of delivery, making the necessary arrangements to stay compliant and provide a smooth implementation for our clients.