VAT registration

Hlavní informace

If you are a taxable person and you meet the conditions set out in the Value Added Tax Act, you must register as a value added tax payer or identified person by means of a value added tax registration application.

You can also voluntarily apply for VAT registration in cases where you carry out or will carry out a supply transaction entitled to a tax deduction.

By virtue of your registration for value added tax, you are subject to obligations arising from the Value Added Tax Act, in particular the obligation to submit a value added tax return. In addition, you are also obliged to submit, if the conditions are met, a value added tax control statement and VIES summary report.

Týká se vás to pokud

You are a taxable person and meet the conditions for registration as a taxpayer or identified person, or you want to register for VAT voluntarily.

Kdy službu řešit

In the case of compulsory registration, the application must be submitted: 

• within 10 working days after the end of the calendar month in which you exceeded the statutory turnover amount (if you became a taxpayer by exceeding the turnover);
• within 10 working days of the date on which you became a taxpayer (in other cases of becoming a taxpayer);
• within 15 days of the date on which you became an identified person.

If you want to register for value added tax voluntarily, you can apply for registration at any time.

Doplňující informace

Jaký má služba benefit

By complying with the statutory registration obligation on time, you will avoid the penalty that would have been imposed if you had not complied on time. In the case of voluntary registration, the benefit is to ensure that the Financial Administration of the Czech Republic is informed.

Možnosti odvolání

You can appeal against a rejection to register for VAT within 30 days of the date of delivery of the decision.

The appeal must be lodged with the tax office that decided on the registration.

Sankce

You may be fined up to CZK 500 000 for failure to comply with the registration obligation.

Časté dotazy

Where can I find detailed information on the legal conditions for VAT registration?

Detailed information can be found on the website of the Financial Administration of the Czech Republic.

What is VIES?

VIES is an electronic VAT information exchange system that allows EU tax authorities to verify whether the seller was entitled to exempt the taxable supply and, in turn, to check in the country of destination whether the buyer has properly declared and taxed the goods acquired.