Value added tax registration initiated by the tax administrator

Hlavní informace

As a taxable person you become a taxpayer or an identified person when the conditions of the Value Added Tax Act are met. If you fail to apply for registration as such person, the tax administrator will initiate the registration procedure.

On the basis of the registration of the entity to VAT, the entity incurs the obligation to submit A value added tax return. The payer is also obliged to submit a VAT Control Statement and Recapitulative Statement (VIES) when the conditions are met.

Týká se vás to pokud

You are a taxable person and meet the conditions for registration as a taxpayer or an identified person under the Value Added Tax Act.

Detailed information on the legal conditions for registration for value added tax can be found on the website of the Financial Administration of the Czech Republic.

Vyřízení služby

Co potřebujete pokud službu řešíte

If the decision on registration is not delivered electronically, the tax administrator shall deliver it either at a personal meeting or by post to the address of the tax entity.

Doplňující informace

Jaký má služba benefit

Remedy of the failure of the entity to comply with the legal obligation to register for VAT in the cases defined by law.

Možnosti odvolání

You can appeal against the decision on registration within 30 days from the date of its delivery.

The appeal shall be filed with the tax office that decided on the registration.

Sankce

A fine of up to CZK 500,000 may be imposed for failure to comply with the registration obligation.