Main information
At your request, the General Financial Directorate will obligatorily classify the goods or services into the relevant VAT rate. This decision is then followed by the tax office itself in relation to you as the client.
This applies to you if
The service of binding assessment can be used by anyone, 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.
When to use this service
The binding assessment service can be used at any time.
Service settlement
What you need if you are using this service
Request for a binding assessment of the determination of the VAT rate in free-written form containing:
- a description of goods or services to which the request for a binding assessment relates (only one taxable supply - one good or one service - may be included in the request); and
- a draft operative part of the binding assessment decision.
Where and how to solve this service
Sign the request in your own handwriting and deliver it in person or by post to the General Financial Directorate.
General Financial Directorate
When you submit a request to another tax office, it will be automatically forwarded to the GFD.
How much will you pay
The receipt of a request for a binding assessment 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.
Additional information
What is the benefit of this service
Significant increase in legal certainty for VAT payers when applying VAT rates.
Appeal options
It is not possible to appeal against this service.
Legislation
Sanctions
None
Frequently asked questions
None