The legislative amendment introducing the mandatory establishment of data boxes from 1 January 2023, which is already valid but not yet in effect, will undergo further changes. However, nothing will change for entrepreneurs and legal entities recorded in the Commercial Register, in particular foundations, associations, and associations of unit owners. For these, the mandatory establishment of data boxes shall apply.
We previously informed you about the amendment to the Act on Electronic Acts and Authorised Document Conversion, based on which databoxes will be established for many entities. Among other things, the act initially required that a databox be established from 1 January 2023 for any natural person using an electronic identification tool issued under a qualified electronic communication system. Thus, it was intended that for any natural person who, for instance, logs into internet banking after the New Year, a data box would automatically be set up. Although the law also took into account cases where these persons did not wish to have a data box and allowed them to deactivate it, this required further activity from these persons.
Unsurprisingly, the amendment was heavily criticised in this form, as people who do not need a databox or would not know how to use it would nonetheless get one. The legislators therefore eventually concluded that their plan for setting up databoxes was too ambitious and prepared another amendment whose most important point is the abolition of the general mandatory establishment of databoxes for natural persons who have used an electronic identification tool.
Although it was proposed that the deputies approve the amendment in the first reading so that it could be effective from the New Year, it is going through the standard legislative process. Thus, the amendment is currently going to its third reading in the chamber of deputies and then must pass the senate and be signed by the president. It is therefore uncertain whether it will enter into effect on 1 January as intended.
Notwithstanding the above, it still applies that databoxes will be set up for all entrepreneurs (including self-employed persons) and all legal entities, meaning that it will be set up not only for companies recorded in the Commercial Register but also, e.g., for foundations, associations, and associations of unit owners.