Request for a binding assessment of the determination of the VAT rate

Hlavní informace

At the request of the client, the General Financial Directorate will determine the VAT rate for the goods or services. This decision is then followed by the tax office itself in relation to the client.

Týká se vás to pokud

The service of binding assessment can be used by anyone and at any time, however, in practice it is of particular importance for VAT payers who are not sure of the correct VAT rate and want to avoid possible complications in business relations, i.e. VAT reassessment (including penalties and interest for delay) or non-recognition of the right to deduct VAT by the tax office.

Kdy službu řešit

The binding assessment service can be used at any time.

Vyřízení služby

Co potřebujete pokud službu řešíte

A free-written request for the determination of the VAT rate, which includes:

• a description of the taxable supply to which the request for a binding assessment relates (only one taxable supply may be included in the request); and
• a draft operative part of the binding assessment decision.

Kde a jak službu řešit

The request for a binding assessment decision is dealt with exclusively by the General Financial Directorate.

General Financial Directorate

You may file your request:

• by mail, or
• at the mailroom of the General Financial Directorate (at the same address), during office hours.

When you submit a request to another tax office, it will be automatically forwarded to the GFD.

Kolik budete platit

The receipt of a request for a binding assessment of the tax rate for a taxable supply is subject to a fee under the Administrative Fees Act. The decision on the binding assessment will be issued after payment of the administrative fee of CZK 10 000.

You will pay this amount on the basis of a notification sent to you by the General Financial Directorate following your request for a binding assessment.

Doplňující informace

Jaký má služba benefit

Significant increase in legal certainty for VAT payers when applying VAT rates.