Česká verze
Table of content
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Main information about the service
If you have fulfilled the conditions of the Value Added Tax Act, the tax administrator will initiate the procedure for your joining as a member of a group registered for value added tax.
The tax administrator shall cancel the taxpayer's registration on the day preceding the date of creation of its membership in the group.
A taxable person is a member of the group from the date of registration of the conversion of the business corporation in the Commercial Register if the assets of the terminating member of the group are transferred or being transferred to the taxable person at the time of the termination of the group member, if the group member is not a separate taxable person at the time of the termination, or of the group member being divided, if the group member is a newly created taxable person at the time of the conversion.
read moreDoes this apply to me?
You are a person related by capital or otherwise within the meaning of the Value Added Tax Act, you have your registered office or place of business in the country and the conditions for your joining the group under this Act are met.
These are the taxable persons to whom the assets of the group member being terminated or divided are transferred or being transferred in the course of a corporate transformation.
Service outcome
Decision on the accession of a member to the group (ex officio).
Service benefit
Settlement of legal obligations arising from the VAT Act.
How to get the service
What do you need when solving the service electronically
The tax administrator sends the decision on the accession of a member to the group to the data mailbox of the tax entity.
Could be solved via e-identity
Yes
Is the service charged when solving electronically
No
Responsible Public Authority
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Generální finanční ředitelství https://linked.cuzk.cz/resource/ruian/adresni-misto/21700851 |
Datová schránka: p9iwj4f |
Additional information about the service
Back to topFrequently Asked Questions
Detailed information on the legal conditions for the registration of a group for value added tax can be found on the website of the Financial Administration of the Czech Republic in the document Information on the registration of groups for value added tax.
If my shareholding in the registered capital of another company is at least 40% or I hold 40% of the voting rights in the other company.
Otherwise related persons are those persons in whose management at least one identical person participates.
Communication language
Czech
Last checked at 15.07.2024
