Main information

As a taxable person you become a taxpayer or an identified person when the conditions of the Value Added Tax Act are met. If you fail to apply for registration as such person, the tax administrator will initiate the registration procedure.

On the basis of the registration of the entity to VAT, the entity incurs the obligation to submit A value added tax return. The payer is also obliged to submit a VAT Control Statement and Recapitulative Statement (VIES) when the conditions are met.

This applies to you if

You are a taxable person and meet the conditions for registration as a taxpayer or an identified person under the Value Added Tax Act.

Detailed information on the legal conditions for registration for value added tax can be found on the website of the Financial Administration of the Czech Republic.

When to use this service

None

Service settlement

What you need if you are using this service

If the decision on registration is not delivered electronically, the tax administrator shall deliver it either at a personal meeting or by post to the address of the tax entity.

Where and how to solve this service

None

How much will you pay

None

Additional information

What is the benefit of this service

Remedy of the failure of the entity to comply with the legal obligation to register for VAT in the cases defined by law.

Appeal options

You can appeal against the decision on registration within 30 days from the date of its delivery.

The appeal shall be filed with the tax office that decided on the registration.

Legislation

Sanctions

A fine of up to CZK 500,000 may be imposed for failure to comply with the registration obligation.

Frequently asked questions

None