When is a document presumed to have been delivered to the taxable entity’s data box?

As part of the shutdown of data boxes at the end of 2022, the data box system was updated so that the generated proofs of delivery of documents delivered by administrative authorities are in accordance with last year’s judgment of the Extended Chamber of the Supreme Administrative Court, Case No. 4 Afs 264/2018, which concerned the delivery of documents to a data box.

Source Deloitte