Main information
If you are a person registered with the tax office for:
- value added tax, or
- corporate income tax,
you are obliged to notify the tax administrator of any changes to the data you were required to provide when registering.
If you do not notify the tax administrator of a change in your registration data by the statutory deadline, the tax administrator will make changes to its records on the basis of its own findings.
This applies to you if
You are registered for one of the taxes for which the registration obligation arises, there has been a change in the data you were obliged to provide at the time of registration and you have not notified the tax administrator of this change within the statutory deadline.
When to use this service
None
Additional information
What is the benefit of this service
Remedy of the failure of the taxable entity to comply with the legal obligation to notify the tax administrator of changes to the data required to be provided at the time of registration.
Appeal options
In exceptional cases when a decision on the change of registration data is issued, an appeal may be lodged against this decision within 30 days from its delivery. The appeal shall be filed with the tax office that decided on the change of registration data.
Legislation
Sanctions
A fine of up to CZK 500 000 may be levied for failure to comply with the registration obligation.
Frequently asked questions
None