Application for registration of a legal person for income tax

Hlavní informace

If you are a newly established legal person, you are obliged to register for income tax on the date of your establishment.

If you are a legal person that does not have its registered office in the Czech Republic, you have this obligation

  • if you establish a permanent establishment in the Czech Republic, or
  • if you commence an activity that generates income, or
  • you have income from sources within the Czech Republic, or
  • if you are authorised to carry out an activity in the Czech Republic that generates income.

If you are a legal person that is either a public utility or a community of unit owners, you only become liable to register when you start to carry out an activity that generates income or when you start to receive income.

The tax administrator will decide on your registration and assign you a tax identification number (TIN), if you have not already been assigned one.

Týká se vás to pokud

You are a legal person,

  • that is newly established (e.g. newly entered in the public register), or 
  • that has commenced an activity which generates income, or
  • that has income from sources within the territory of the Czech Republic, or
  • that has established a permanent establishment in the Czech Republic, or
  • that has been authorised to carry out an activity in the Czech Republic that generates income.

Kdy službu řešit

Apply for registration within 15 days from the date that is decisive for the registration obligation.

Vyřízení služby

Co potřebujete pokud službu řešíte

To apply in person, you will need the appropriate form, which you can:

You can also fill in the Application for Registration directly in the Electronic Submissions for the Financial Administration (EPO) app, save it in pdf format, print it and sign it.

If you are a legal person that does not have its registered office in the Czech Republic, but has its place of management in the Czech Republic, and at least one of your owners has at least 20% of the voting rights, you must attach to the registration application the annex Owners of a legal person that has its registered office abroad but its actual place of management in the Czech Republic. 
You can attach copies of documents supporting the information stated in your application (e.g. bank account agreement). 

Kde a jak službu řešit

Please deliver the completed application form, signed by hand by a person authorised to act on behalf of the legal person, either by post or in person to the registry office of the locally competent tax office according to the address of your registered office.

If you have been granted access to the data mailbox of a legal person, which is established by law, you must submit the Application for the Registration of Legal Person exclusively electronically in xml format and in the specified structure, signed with either a recognised electronic signature, citizen identity or login data to your data mailbox, or submitted via the Online Tax Office - Tax Information Box (DIS+) app.

Kolik budete platit

None

Doplňující informace

Jaký má služba benefit

You will receive a tax identification number (TIN), which will serve as your main identifier when communicating with the tax office.

Možnosti odvolání

You can appeal against the tax office’s decision on registration within 30 days from the date of delivery of the decision. The appeal shall be filed with the tax office that decided on the registration. 

Legislativa

Sankce

A fine of up to CZK 500,000 may be levied for failure to comply with the registration obligation.

Časté dotazy

Is it possible to have an interpreter with me in case of a personal meeting?

Yes, it's possible.