Main information
If you are a grouping with a registered office or place of establishment in the Czech Republic and you wish to form a group, you can submit an application for group registration for value added tax (VAT).
A grouping refers to a capital or personnel-related grouping within the meaning of the Value Added Tax Act.
For the purposes of the VAT Act, the group is represented by its representative member, who also submits the application for registration.
Each person may only be a member of one group.
The tax administrator will cancel the taxpayer’s registration on the day preceding the date they become a member of the group.
By registering for VAT, you assume the obligations arising from the Value Added Tax Act, in particular the duty to submit a VAT Return. In addition, you are also obliged to submit, if the conditions are met, a VAT Control Statement and a VIES Summary Report.
This applies to you if
You are a grouping with a registered office or place of establishment in the Czech Republic and wish to form a group and register it for VAT.
When to use this service
The service can be used at any time.
A group becomes a VAT payer as of 1 January of the following calendar year, provided the application for group registration is submitted no later than 31 October of the relevant calendar year. If the application is submitted after 31 October of the relevant calendar year, it is considered ineffective.
Vyřízení služby - elektronicky
What you need if you are using this service
The Application for Group Registration for Value Added Tax form, which is available on the website of the Financial Administration.
The Application for Group Registration for Value Added Tax form does not have its 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 group registration application via:
Submissions delivered via a data mailbox must be in the published XML format and structure. The electronic forms of
the EPO app can be used to create the required XML file.
How much will you pay
None
Additional information
What is the benefit of this service
Reduced administrative burden on individual group members – once the group is successfully registered, it can fulfill its obligations under the VAT Act jointly for the entire group.
Appeal options
You may appeal against a negative decision on the registration of a VAT group within 30 days of its delivery.
The appeal must be lodged with the tax office that issued the decision on the registration.
For the purposes of the VAT Act, the representative member of the group acts on behalf of the group and is also responsible for lodging the appeal.
Legislation
Sanctions
None
Frequently asked questions
Where can I find detailed information on the statutory conditions for VAT group registration?
When am I considered a capital or personnel-related grouping?
When the share in the registered capital or voting rights amounts to at least 40%.
As a capital-related grouping eligible to form a VAT group is considered also
- an organisational unit of the state and its established contributory organisation, or
- a territorial self-governing unit and its established contributory organisation.
What is VIES?
VIES (VAT Information Exchange System) is an electronic system for the exchange of information in the field of VAT that enables EU tax authorities to verify whether the supplier was entitled to exempt a taxable transaction and, conversely, to check in the country of destination whether the purchaser correctly declared and taxed the acquired goods.