Main information
If you are registered in the scheme for small enterprises (SMEs), you must notify the tax administrator of:
- any changes to the data stated in the application for registration after the decision on registration in the scheme for small enterprises (SMEs) has been issued and after the tax identification number (TIN) for the scheme for small enterprises for another Member State has been assigned, or corrections to such data;
- changes to the data stated in a previous Notification of change to registration data in the scheme for small enterprises (SMEs);
- any request to extend registration in the scheme for small enterprises (SMEs) to one or more Member States of exemption (i.e. Member States in which you wish to use the scheme for small enterprises (SMEs));
- any request to reduce registration in the scheme for small enterprises (SMEs) by one or more Member States of exemption; or
- any request to cancel registration in the scheme for small enterprises (SMEs).
The notification obligation can be fulfilled only through the Notification of a change to registration data in the scheme for small enterprises (SMEs) (hereinafter the ‘Notification of a change to data’).
This applies to you if
You are registered in the scheme for small enterprises (SMEs) and:
- your registration data or the data stated in a previous Notification of a change to data has changed; or
- you request a cancellation of your registration in the scheme for small enterprises (SMEs); or
- you request an extension to your registration in the scheme for small enterprises (SMEs) to one or more Member States of exemption; or
- you request a reduction to your registration in the scheme for small enterprises (SMEs) by one or more Member States of exemption.
When to use this service
You can use the service whenever a reason for submitting the Notification of a change to data arises.
Vyřízení služby - elektronicky
What you need if you are using this service
Where and how to solve this service
The Notification of a change to data can be submitted electronically via:
The Notification of a change to data cannot be submitted in a manner requiring subsequent confirmation, i.e. using the e-form ‘Confirmation of a submission made by data message not bearing a recognised electronic signature’.
How much will you pay
None
Additional information
What is the benefit of this service
Compliance with the legal obligation to submit the Notification of a change to data in the cases specified above (see ‘Main information’).
By complying with the legal obligation to submit a Notification of a change to data within the statutory deadline, if there are any changes that would lead to your registration in the scheme for small enterprises (SMEs) being cancelled, you will avoid the penalty that could otherwise be imposed on you by the Member State of exemption, if you fail to comply with this obligation on time.
Appeal options
You may exercise remedies directly in the Member State of exemption in accordance with its applicable legal regulations against a negative decision on the extension of the scope of registration in the scheme for small enterprises for another Member State, or if your registration in the scheme for small enterprises is cancelled for another Member State due to failure to meet the conditions arising from corrections to data completed incorrectly in the submitted Application for registration in the scheme for small enterprises (SMEs) or in a previous Notification of a change to data.
You may lodge an appeal against a negative decision on cancellation of your registration in the cross-border scheme for small enterprises for another Member State issued by the domestic tax administrator without cooperation with the tax administrator of the Member State of exemption within 30 days of receipt of the decision. The appeal must be lodged with the tax office that issued the decision on the cancellation of your registration.
The domestic tax administrator is not authorised to process remedies against a decision of the tax administrator of the Member State of exemption, nor does it forward remedies to the tax administrator of the Member State of exemption.
The domestic tax administrator will always issue you with a negative decision of the tax administrator of the Member State of exemption if that decision is available to the domestic tax administrator.
Frequently asked questions
Where can I find the guide to the cross-border VAT scheme for small enterprises in the EU?
Where can I find more detailed information on the cross-border VAT scheme for small enterprises in the EU?