Hlavní informace
If you as a group are subject to value added tax, the tax administrator will cancel your registration if:
- you are no longer a capital or personnel related grouping according to the law, or
- no member of the group meets the conditions for membership of the group.
Members of the group will become taxpayers from the day following the day on which the group ceases to be a taxpayer.
Týká se vás to pokud
You are as a group subject to value added tax and you are no longer a capital or personnel related grouping or no member of the group meets the conditions for membership of the group.
Kdy službu řešit
None
Vyřízení služby
Co potřebujete pokud službu řešíte
If the decision on the cancellation of the group's VAT registration is not delivered electronically, the tax administrator shall deliver it either at a personal meeting or by post to the address of the representative member of the group.
Kde a jak službu řešit
None
Kolik budete platit
None
Doplňující informace
Jaký má služba benefit
Each member of the group is solely responsible for its own tax obligations.
Možnosti odvolání
You can appeal against a decision on the cancellation of the group's VAT registration within 30 days of the date of delivery of the decision.
The appeal must be lodged with the tax office that made the decision to cancel the group's VAT registration.
The appeal against a decision on the cancellation of the group's VAT registration has suspensive effect.
Legislativa
Sankce
None
Časté dotazy
Where can I find detailed information on group registration?
When am I a personnel or capital-related group?
If the share of the registered capital or voting rights is at least 40%.
As a capital-related group that may form a group, it is considered to be
- a group of an organisational unit of the state and a contributory organisation established by it, or
- a territorial self-government unit and a contributory organisation established by it.