Application for registration of a legal person for income tax

Main information

If you are a newly established legal person, you are obliged to register for income tax on the date of your establishment.

If you are a legal person that does not have its registered office in the Czech Republic, you have this obligation

• if you establish a permanent establishment in the Czech Republic, or
• if you commence an activity that generates income, or
• you have income from sources within the Czech Republic, or
• if you are authorised to carry out an activity in the Czech Republic that generates income.

If you are a legal person that is either a public utility or a community of unit owners, you only become liable to register when you start to carry out an activity that generates income or when you start to receive income.

The tax administrator will decide on your registration and assign you a tax identification number (TIN), if you have not already been assigned one.

This applies to you if

You are a legal person,

• that is newly established (e.g. newly entered in the public register), or 
• that has commenced an activity which generates income, or
• that has income from sources within the territory of the Czech Republic, or
• that has established a permanent establishment in the Czech Republic, or
• that has been authorised to carry out an activity in the Czech Republic that generates income.

When to use this service

Apply for registration within 15 days from the date that is decisive for the registration obligation.

Vyřízení služby - osobně

What you need if you are using this service

Resolving the matter in person or by mail is only possible if you are not legally required to submit your Application for the registration of legal persons electronically.

The Application for the registration of legal persons form, which is available on the website of the financial administration.

If you are a legal person that does not have its registered office in the Czech Republic, but has its place of management in the Czech Republic, and at least one of your owners has at least 20% of the voting rights, you must attach to the registration application the annex Owners of a legal person that has its registered office abroad but its actual place of management in the Czech Republic. 

You can attach copies of documents supporting the information stated in your application (e.g. bank account agreement). 

Where and how to solve this service

Sign the completed Application for the registration of legal persons in your own handwriting and deliver it in person or by post to the locally competent tax office.

The locally competent tax office is the one in whose territorial jurisdiction your registered office is located.

Vyřízení služby - elektronicky

What you need if you are using this service

The Application for the registration of legal persons form, which is available on the MOJE daně portal. 

If you are a legal person that does not have its registered office in the Czech Republic, but has its place of management in the Czech Republic, and at least one of your owners has at least 20% of the voting rights, you must attach to the registration application the annex Owners of a legal person that has its registered office abroad but its actual place of management in the Czech Republic.

You can attach copies of documents supporting the information stated in your application (e.g. bank account agreement). 

Where and how to solve this service

The Application for the registration can be submitted via:

• the Online Tax Office app (DIS+) via the MOJE daně portal,
• the Electronic Submissions for the Financial Administration app (EPO),
• the data mailbox to the locally competent tax office, or
• e-mail with a guaranteed electronic signature to the locally competent tax office.

When submitting via data mailbox or email, you must always ensure that the application is submitted in the published XML format and in the specified structure. To create the required XML file, you can use the electronic form in the Electronic Submissions for Financial Administration (EPO) app.

If you do not have access to a data mailbox, which is established by law, you can also submit your Application for the registration via:

• e-mail without an electronic signature, which you will confirm within 5 days, e.g., in paper form with a handwritten signature, or
• the Electronic Submissions for Financial Administration (EPO) app without a signature, in which case you can generate and print the E-form from the EPO app to confirm your submission, which you then sign and deliver to the locally competent tax office within 5 days.

You can also use third-party applications (e.g. accounting software) to create the Application for the registration in the required format and structure.

The locally competent tax office is the one in whose territorial jurisdiction your registered office is located.

Additional information

What is the benefit of this service

By applying for your registration you will fulfill your legal obligation and avoid the penalties that could be imposed on you if you fail to comply with this legal obligation.

You will also receive a tax identification number (TIN), which will serve as your main identifier when communicating with the tax office.

Appeal options

You can appeal against the tax office’s decision on registration within 30 days from the date of delivery of the decision. The appeal shall be filed with the tax office that decided on the registration. 

Sanctions

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

Frequently asked questions

Is it possible to have an interpreter with me in case of a personal meeting?

Yes, it's possible.