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
A representative member of a group can submit an application for group registration for value added tax 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 group becomes the payer from 1 January of the following calendar year.An application for group registration for VAT 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 Group Registration for Value Added Tax form, which is available on the website of the Financial Administration, including its mandatory attachment the Group Member List.
The Application for Group Registration for Value Added Tax form 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 group registration application via:
The Application for Group Registration for Value Added Tax must be submitted in PDF format only.
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.