Cancellation of VAT registration initiated by the tax administrator

Hlavní informace

As a value added tax payer or an identified person, the tax administrator will cancel your registration if: 

1. you cease to carry out economic activities,  

2. for the preceding calendar year during which you were a taxpayer, you have not carried out a supply transaction which falls within the scope of domestic turnover and you have not carried out such a supply transaction until the day preceding the date on which the proceedings for cancellation of registration were initiated,

If you are registered in the Czech Republic for VAT under the European Union regime or the special import regime of One Stop Shop, the tax administrator will cancel your taxpayer registration only if you do not carry out even the selected supply transactions under these regimes at that time.

3. you are in serious breach of your obligations relating to tax administration, and

  • you are a taxpayer under the law, who does not have a registered office in the Czech Republic and you have not made a taxable supply transaction for the 3 immediately preceding consecutive calendar months, or
  • you are a taxpayer other than listed above and your turnover in the Czech Republic for the immediately preceding calendar year did not exceed CZK 2 000 000, or
  • you are a group.
Detailed information on the cancellation of a group's VAT registration by the tax administrator can be found on Cancellation of group VAT registration initiated by the tax authority.
A taxpayer who becomes a member of a group ceases to be a taxpayer on the day before the date of his membership of the group.

4. you are a taxpayer according to the law, you do not have a registered office in the Czech Republic and you have not performed a taxable supply transaction or a tax-exempt supply transaction with a right to tax deduction in the Czech Republic for 6 immediately preceding consecutive calendar months,

5. you do not have a registered office in the Czech Republic, you have carried out in the Czech Republic for the 3 immediately preceding consecutive calendar months only selected supply transactions to which the special One Stop Shop regime applies and you have not become liable to declare the tax, and at the same time at least 1 year has elapsed since the date on which you became a taxpayer under the law, or voluntarily; or

6. you have a registered office in the Czech Republic, you are not a group, at least 1 calendar year has passed since you became a taxpayer and in the previous calendar year you only carried out supply transactions for which you are not entitled to a tax deduction.

As a taxpayer, you cease to be a taxpayer on the date of entry into force of the decision cancelling your registration, or on the date preceding the date of the transfer of the tax liability of the testator.
  • The tax administrator may cancel the registration of an identified person if they have not been obliged to declare tax in the two immediately preceding calendar years. The tax administrator will also cancel the registration of the identified person on the day preceding the day on which they became a VAT payer.
  • An identified person ceases to be an identified person on the date of the entry into force of the decision cancelling its registration.
Upon cancellation of registration, you, as a taxpayer, are obliged to reduce the tax deduction claimed on the property that is your business property on the date of cancellation of registration and on which you have claimed a tax deduction.

Týká se vás to pokud

You are a VAT payer or an identified person and you meet the conditions for cancelling your VAT registration.

Kdy službu řešit

None

Vyřízení služby

Co potřebujete pokud službu řešíte

If the decision on the cancellation of 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.

Kde a jak službu řešit

None

Kolik budete platit

None

Doplňující informace

Jaký má služba benefit

The cancellation of registration will reduce the administrative burden by removing the obligation to make VAT-related submissions.

Možnosti odvolání

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

The appeal must be lodged with the tax office that decided on the cancellation of registration.

An appeal against a decision to cancel the registration of a taxpayer or identified person has suspensive effect.

Legislativa

Sankce

None

Časté dotazy

None