Application for the withdrawal of a member from a group registered for value added tax

Hlavní informace

If you are a member of a VAT-registered group, the group may apply for your withdrawal from this group.

The earliest a group may apply to withdraw a member from the group who has joined the group as a non-payer is 1 year after the date on which it became a member of the group.
The tax administrator will cancel the membership of a group member on the last day of the relevant calendar year if the application was submitted by the end of October of the relevant calendar year.
A member of the group will become a taxpayer from the day following the date on which its membership in the group ceases.
In the event of the termination of a representative member's membership in the group, the members of the group are required to elect a new representative member within 15 days of the date of termination of the representative member's membership in the group. If they fail to do so, the tax administrator will appoint a substitute member by decision. 

Týká se vás to pokud

You are a member of a VAT-registered group that wants to apply for your withdrawal from the group.

The group will request the withdrawal of a member

  • if you have ceased to be a member of an affiliated group with a registered office or place of business in the country, or
  • you voluntarily decide that you do not want to be a member of the group.

Kdy službu řešit

In order for the membership of the relevant member of the group to be cancelled on 31 December of the calendar year, the application for the withdrawal of a member from the group must be submitted no later than 31 October of that calendar year.

If a decision on the bankruptcy of a group member has been issued, the group member’s membership will cease on the date on which the effects of that decision take effect.

Vyřízení služby

Co potřebujete pokud službu řešíte

None

Kde a jak službu řešit

None

Kolik budete platit

None

Doplňující informace

Jaký má služba benefit

Ensuring that the Financial Administration is informed.

Možnosti odvolání

You may appeal against a negative decision to terminate your membership in the group within 30 days of the date of delivery of the decision.

The appeal must be lodged with the tax office that made the decision to terminate your group membership.

Legislativa

Sankce

None

Časté dotazy

Where can I find detailed information on the legal conditions for group VAT registration?

Detailed information on the legal conditions for group registration for value added tax can be found on the website of the Financial Administration of the Czech Republic.
When am I a personnel or capital-related group?

If the share of the registered capital or voting rights is at least 40%. 

As a capital-related group that may form a group, it is considered to be

  • a group of an organisational unit of the state and a contributory organisation established by it, or
  • a territorial self-government unit and a contributory organisation established by it.