Request for Cancellation of VAT Group Registration

Main information

As a group registered for value added tax (VAT), you can request the cancellation of your registration if:

• you are no longer a capital- or personnel-related grouping as defined by law, or
• none of the group members meets the conditions for group membership, or
• you no longer wish the group to remain registered as a VAT payer.

Members of the group will become taxpayers from the day following the day on which the group ceases to be a taxpayer.

This applies to you if

You are a group registered for VAT, and

• you are no longer a capital- or personnel-related grouping, or
• none of the group members meets the conditions for group membership, or
• you no longer wish the group to remain registered as a VAT payer.

When to use this service

A representative member of a group can submit the request for cancellation of VAT group registration 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's VAT registration shall be terminated on 31 December of the relevant calendar year.

The request for cancellation of VAT group registration as of 31 December of the relevant calendar year submitted after 31 October of the relevant calendar year shall be ineffective.

If the members of the group cease to constitute a capital- or personnel-related grouping, the representative member is required to notify the tax administrator of this fact without delay.

Vyřízení služby - elektronicky

What you need if you are using this service

The Request for Cancellation of VAT Group Registration form, which is available on the website of the Financial Administration.

In the event of voluntary dissolution of the group (the group meets the conditions for VAT group registration), the representative member shall check the option 'Request for Cancellation of VAT Group Registration' on the form. If the group is dissolved due to failure to meet the conditions for VAT group registration, the representative member shall check the option 'Notification of failure to meet the conditions for a group' on the form.

The Request for Cancellation of VAT Group Registration 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

The Request for Cancellation of VAT Group Registration can be submitted via:

• the Online Tax Office (DIS+) app available on the MOJE daně portal,
• the Electronic Submissions for the Financial Administration (EPO) app as an attachment to the General Document for Submissions to the Financial Administration of the Czech Republic,
• the data mailbox to the locally competent tax office, or
• e-mail with a guaranteed electronic signature to the locally competent tax office.

The Request for Cancellation of VAT Group Registration must be submitted in PDF format only.

Additional information

What is the benefit of this service

Each member of the group is individually responsible for its own tax obligations.

Appeal options

You may appeal against a negative decision on the cancellation of VAT group registration within 30 days of its delivery.

The appeal must be lodged to the tax office that issued the decision on the cancellation of registration.

The lodged appeal shall not have suspensive effect.

Only the representative member of the group can lodge an appeal against the decision.

Frequently asked questions

Where can I find detailed information on VAT group registration?

Further information on VAT group registration is available on the website of the Financial Administration of the Czech Republic.