As we have previously reported in GT News, at the end of February 2022, the original DIS (tax information boxes) will cease to operate. From 1 March 2022, only the new DIS+ should be used. The new DIS+ provides access to selected data from the tax file kept with the tax administrator, information from personal tax accounts, filing and other functionalities. No settings regarding access or authorisations are automatically transferred from the old DIS to the new DIS+.

It is therefore time to activate the new DIS+ and set up the appropriate credentials for the persons who should manage or access the DIS+ (employees, company representatives, etc.), which may not be a simple matter in many cases. Activation of DIS+ is basically done by first logging in to the portal www.mojedane.cz (then selecting “Online financial management”). It is possible to log in via the “Citizen Identity” (for example bank identity) or via access data to the data box or via access data assigned by the Financial Administration of the Czech Republic (here, a personal visit to the tax administrator is required). The important thing is, though, that this registration must be carried out by an authorised person of the given entity, i.e. in particular the statutory body, and in the first step the person’s personal DIS+ is activated. Subsequently (within a maximum of 48 hours), the data for the respective person are updated, including the DIS+ display of other entities, where the individual is an authorised person (e.g. the managing director of the company) and can therefore enter the DIS+ and adjust further settings. 

Therefore, a statutory body with the appropriate type of login credentials must be available for activation. Moreover, a problem arises in the situation, where the statutory body is a foreign person. In this case, there is currently only one possible way of logging into the system, namely through the access data assigned by the Financial Administration of the Czech Republic, where a personal visit to the tax administrator is required after filling in an on-line application. In many cases this will be quite a complication for launching the DIS+.

Once the DIS+ has been activated, it is possible to grant credentials to persons, who will handle the DIS. These may be employees or, for example, a company representative (tax consultant), and different levels of authorisation may be granted (full, administrator, viewing). This is done completely beyond any involvement of the tax administrator. The granting of a mandate is not regarded as granting a form of authorisation in relation to the tax administrator.

With regard to possible complications with the activation of DIS+, the Financial Administration of the Czech Republic published a press release on 18 February 2022, stating that a special service for viewing selected data will be set up for a temporary period (a maximum of nine months) for users of the original DIS, who will lose the possibility to use the original DIS and for whom will be difficult to ensure transition to the new DIS+. It will therefore continue to be possible to view selected data in the original DIS for a temporary period. This will also be possible for authorised representatives who viewed the original DIS on the basis of an unlimited power of attorney. If the representative accessed the original DIS under a special power of attorney, he/ she will not be able to use the new temporary viewing service. The viewing service is expected to be launched in the second week of March 2022. Users will be able to access it from the website  www.mojedaně.cz.