For an expat, a Czech data box (datová schránka) is compulsory in 2026 only through registered business: a self-employed person with a Czech business number (IČO), a company in the register of persons and listed professions receive one automatically, and for everyone else it is voluntary. Under Act No. 300/2008 Sb. (§§ 3–5 and 17), a document in an active box counts as delivered when someone logs in or, unread, after 10 days. Key amounts and deadlines checked automatically (AI) at publication: 27/10/2026.
| Your situation | What applies to you |
|---|---|
| Self-employed in Czechia with an IČO (trade licence) | A compulsory box already exists, created free after your entry in the register (§ 4(1) of Act No. 300/2008 Sb.); tax returns only electronically (§ 72(6) of the Tax Code). |
| You run a company in the Czech register of persons | The company has its own compulsory box, free (§ 5(1)). |
| Registered advocate, tax adviser, auditor, insolvency administrator, expert, court interpreter or translator, authorised architect, engineer or technician in construction, or official surveyor | A compulsory professional box (§ 4(1) and (3)). |
| Employee or other expat without a Czech IČO | No obligation; a free personal box only on request (§ 3). |
| Business registered abroad, without a Czech IČO | A box only on request, with supporting documents (§ 5(2); Digital and Information Agency). |
