- Starting January 1, 2025, the Czech VAT law modifies the role of “Agent for delivery,” stipulating that taxpayers with their own databox can only appoint agents with legally established databoxes, typically registered tax advisors, or else correspondence will be sent directly to the taxpayer’s databox.
- Non-EU taxpayers without a databox can only appoint agents who have a legally established databox, and failure to appoint a compliant agent on time will result in penalties of CZK 1,000 (approximately EUR 40) for each day of delay.
- EU-based taxpayers without a databox have more flexibility in appointing agents for delivery, as the new law does not restrict their ability to maintain agents regardless of databox status, allowing agents appointed before or after January 1, 2025, to continue acting on their behalf.
Source Marosa
