Request for cancellation of VAT registration

Main information

If you are a value added tax (VAT) payer, you may submit a request to cancel your VAT registration if:

1. you cease to carry out economic activity in the country,

2. you have your registered office in the Czech Republic, you are not part of a VAT group, at least one calendar year has elapsed since you became a VAT payer, and:

• your turnover in the Czech Republic did not exceed CZK 2,000,000 in the previous calendar year or in the current calendar year, or
• you only carried out supplies in the previous calendar year and the current calendar year for which you were not entitled to a tax deduction, or

3. you have become a taxpayer by law and for the two immediately preceding consecutive calendar months you did not carry out in the Czech Republic any taxable supply or supply of goods to another Member State exempt from tax with the right to deduct tax, with the exception of:

• taxable supplies for which the recipient is liable to declare the tax,
• supplies of goods that you could have supplied as an intermediary to the buyer if you were not a VAT payer in the Czech Republic, or
• selected supplies covered by the special scheme of the One Stop Shop (OSS), or

4. you have not become a VAT payer by law, you have no registered office in the Czech Republic, at least one calendar year has elapsed since you became a VAT payer and for the two immediately preceding consecutive calendar months you have not carried out in the Czech Republic any taxable supply or supply of goods to another Member State exempt from tax with the right to deduct tax, with the exception of:

• taxable supplies for which the recipient is liable to declare the tax,
• supplies of goods that you could have supplied as an intermediary to the buyer if you were not a VAT payer in the Czech Republic, or
• selected supplies covered by the special scheme of the One Stop Shop (OSS), or

5. you became a VAT payer voluntarily and:

• at least 6 months have elapsed since you became a VAT payer, and
• if you have your registered office in the Czech Republic, or if you were registered under the domestic SME scheme before becoming a VAT payer, your turnover in the Czech Republic has not exceeded CZK 2,000,000 in either the current or previous calendar year.

If you are an identified person, you may submit a request to cancel your registration as an identified person if you are not registered in the Czech Republic under the special One Stop Shop scheme, and provided that:

1. during the immediate six preceding consecutive calendar months, you have not been obliged to:

• declare tax on services received,
• declare tax on the supply of goods received with installation or assembly, or on the supply of goods by networks or systems,
• declare tax on the acquisition of a new means of transport or goods subject to excise duty, or
• submit a recapitulative statement,

2. in the current or immediately preceding calendar year you have not:

• acquired goods (except for new means of transport or goods subject to excise duty) with a total value exceeding CZK 326,000 excluding VAT,
• opted to treat the acquisition of goods from another Member State as taxable, or

3. you have ceased to carry out economic activity.

As a VAT payer, you cease to be registered on the day after the delivery of the decision cancelling your registration. As an identified person, you cease to be registered on the day after the delivery of the decision cancelling your registration.

Upon cancellation of your registration, you are obliged to reduce any VAT deduction previously claimed on assets that remain part of your business assets as of the date your registration is cancelled.

This applies to you if

You are a VAT payer or an identified person and you meet the conditions for cancelling your VAT registration.

When to use this service

You can use the service at any time.

Vyřízení služby - elektronicky

What you need if you are using this service

The Request for Cancellation of Registration form available on the MOJE daně portal.

Where and how to solve this service

You can submit the request for cancellation via:

• the Online Tax Office (DIS+) app via the MOJE daně portal,
• the Electronic Submissions for the Financial Administration (EPO) app,
• the data mailbox to the locally competent tax office, or
• e-mail with a guaranteed electronic signature to the locally competent tax office.

Submissions delivered via data mailbox must be in a published XML file format and structure. The electronic forms of the EPO app can be used to create the required XML file.

Additional information

What is the benefit of this service

The cancellation of registration will reduce your administrative burden by removing the obligation to make VAT-related submissions.

Appeal options

You may appeal against a decision declining the cancellation of your registration within 30 days from the date of its delivery.

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