Application for the accession of a member to a group registered for value added tax

Main information

If you meet the conditions set out in the Value Added Tax Act, the representative member may, with your consent, submit an application for your accession to a VAT registered group.

To become a member of the group you must 

• be a member of a capital or personnel related group,
• have a registered office or place of business in the country.

The tax administrator will cancel the taxpayer's registration on the day preceding the date they become a member of the group.

This applies to you if

You are a member of a capital or personnel related group within the meaning of the Value Added Tax Act, you have your registered office or place of business in the Czech Republic and the conditions for your accession to the group under this Act are met.

When to use this service

A representative member of the group can submit an application for the accession of a member to the group at any time, but no later than 31 October of the relevant calendar year.

• If the conditions laid down in the Act are met, the VAT payer becomes a member of the group from 1 January of the following calendar year.
• If the conditions laid down in the Act are met, a person who is not a VAT payer becomes a member of the group from the first day of the second calendar month immediately following the calendar month in which the group submitted the application for accession of the person to the group.

An application for the accession of a VAT payer to the group from 1 January of the immediately following calendar year submitted after 31 October of the relevant calendar year shall be ineffective.

Vyřízení služby - elektronicky

What you need if you are using this service

• The Application for accession to the group form, which is available on the website of the Financial Administration, including its mandatory attachment the Group Member List.
• The consent of the acceding member written in free form (containing the identification details of the acceding member).

The Application for accession to the group and its mandatory attachment the Group Member List do not have their own electronic form on the website of the Financial Administration (only a printable form without the possibility of electronic completion).

Where and how to solve this service

You can submit the application for accession to the group via:

• the Online Tax Office (DIS+) app available on the MOJE daně portal,
• the Electronic Submissions for the Financial Administration app (EPO) as an attachment to the General Document for Submission to the Financial Administration of the Czech Republic,
• the data mailbox to the locally competent tax office, or
• e-mail with a guaranteed electronic signature to the locally competent tax office.

The Application for accession to the group must be submitted in PDF format only.

Additional information

What is the benefit of this service

A reduction of the administrative burden on the joining group member, as it can fulfil its obligations under the Value Added Tax Act jointly through the group once it has successfully joined it.

Appeal options

You may appeal against a negative decision on your accession to the group within 30 days of the date of delivery of the decision.

The appeal must be lodged with the tax office that issued the decision on your accession to the group.

Frequently asked questions

Where can I find more information on group VAT registration?

Further information on the legal conditions for group registration for value added tax is available 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.

Does a group really have to be a VAT payer in order for me to join it?

Yes, a group is a specific grouping of related persons for the purposes of value added tax, which is granted the status of a separate taxable person, i.e. supplies made between members of the group are not subject to value added tax and the group becomes a sole payer of value added tax.