Functioning of the "old" tax information boxes after 1 March 2022
In the September newsletter, we introduced the MY TAXES portal, which includes the online tax office and the new tax information box (DIS+). This modernised version of the tax box is intended to simplify, speed up and ease electronic communication with the Financial Administration.
The original tax information box was first made available to taxpayers in 2008. To access this box, it was necessary to submit an Application for Establishment to the tax administrator (if not established by law) and then an Application for Inspection, or even a power of attorney. Through the latter, access to the mailbox was also granted to a representative of the tax entity who was authorised to represent the tax entity in the Financial Administration in an unlimited scope or who was authorised to access the DIS. Together with the launch of the MY TAXES portal and DIS+, it was not possible to submit new applications for the establishment of the old DIS after 4 February 2021. However, it was still possible to log in to the DIS established before this date and use their services. The transitional period, when both types of mailboxes could be used, was to end on 28 February 2022, when the old DIS were to be abolished.
As the need for security grows, the way of logging into DIS+ is changing significantly, as are the services offered. Taxpayers now have three login options to choose from:
- through "citizen identity"
- by logging into a data box
- by entering the access data assigned by the Financial Administration of the Czech Republic
Most of the options to log in to DIS+ include "citizen identity". Through the National Point of Identification and Authentication Portal, identity verification between the identity provider and the service provider is enabled. Different means of identification, whose providers have been accredited and are linked to the National Point, are used to prove identity online. These include, for example, the electronic ID card with chip, the mojeID service, the eGovernment mobile key or the frequently used bank identity.
Legal entities do not log into DIS+ directly, but through their statutory bodies, i.e. natural persons whose identity can be verified. For Czech individuals and companies whose statutory bodies are Czech citizens, there is therefore a relatively wide range of possibilities to log into and actively use the new DIS+. However, as mentioned in our previous newsletter, a problem with logging in often arises with foreign statutory representatives, where the possibilities of using the "citizen identity" are very limited. Foreign executives and foreign individuals who want to log in to DIS+ are often left with only one option: to ask the Financial Administration for access data to DIS+. However, this also involves the need to physically appear at the tax office to verify the applicant's identity.
The Chamber of Tax Advisors responded to this restrictive measure for many people by petitioning the Financial Administration to extend access to the old tax information boxes until the DIS+ functions are expanded or until foreign persons are given access in other ways. However, according to the General Financial Directorate, it is not possible to simply allow an extraordinary extension of access to the old DIS, as the termination of the old mailboxes on 28 February 2022 follows directly from the transitional provisions to the amendment to the Tax Code. Instead, after the termination of the old DIS, the Financial Administration will provide a service called "Inspection of selected data", through which it will provide selected information from personal tax accounts and files of the tax entity maintained by the tax office. This service will be provided to tax subjects who were able to access the old DIS based on the Application for Access to the Tax Box, but no longer to representatives of tax subjects who were authorised to do so by power of attorney. This service will not be provided through the EPO portal, as the original DIS was, but through a login at mojedane.cz. According to the General Financial Directorate, the Selected Data Inspection service will be available for a maximum of nine months after its launch, following the planned extension of the DIS+ access options.
In this context, we would like to invite you to our online training New Tax Information Box PLUS (DIS+), which will take place on 27 April. Our colleagues will present the enhanced features of the still evolving DIS+ application and its new functions, but most importantly our real-life experience and recommendations based on practical use.