Main information
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.
This applies to you if
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.
When to use this service
A representative member of the group can submit an application for the withdrawal of a member from 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, your membership in the group shall be terminated
on 31 December of the relevant calendar year.
An application for the withdrawal of a member from the group as of 31 December of the relevant calendar year submitted after 31 October of the relevant calendar year shall be ineffective.
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 - elektronicky
What you need if you are using this service
The Application for the withdrawal of a member from the group form, available on the website of the Financial Administration.
In the event of a group member voluntarily leaving the group, the representative member shall check the option 'Application for the withdrawal of a member from the group' on the form.
The application for the withdrawal of a member from the group does not have its own electronic form on the website of the financial administration (only a form without the possibility of electronic completion).
Where and how to solve this service
An application for the withdrawal of a member from the group can be submitted via:
The Application for the withdrawal of a member from the group must be submitted in PDF format only.
How much will you pay
None
Additional information
What is the benefit of this service
Ensuring that the Financial Administration is informed.
Appeal options
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.
Legislation
Sanctions
None
Frequently asked questions
Where can I find detailed information on the legal conditions for group VAT registration?
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.