Data boxes mandatory for all self-employed persons

From 2023, all natural persons who are entrepreneurs will be obliged to use digital data boxes set up for them. Digital data boxes will be also set up for citizens who will using for the first time a device for electronic identification issued within the qualified electronic identification system.

Digital data boxes will be set up for all legal entities who do not have them yet, including those who are registered in the register of associations, institutions, unit owners' associations of charitable companies.

Given that all self-employed persons will have to have a digital data box from next year, all entrepreneurs will have to their tax returns in electronic form. Apart from tax returns, they will also have to submit in electronic form also registration forms and notifications of changes to registration data, including documents that are part of the respective process.