Česká verze
Table of content
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Main information about the service
At the request of the client, the General Financial Directorate will determine the VAT rate for the goods or services. This decision is then followed by the tax office itself in relation to the client.
read moreDoes this apply to me?
The service of binding assessment can be used by anyone and at any time, 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.
Service outcome
Decision on the binding assessment of the correct VAT rate
Service benefit
Significant increase in legal certainty for VAT payers when applying VAT rates.
When to address the service
Back to topThe binding assessment service can be used at any time.
How to get the service
What do you need when solving the service electronically
A free-written request for the determination of the VAT rate, which includes:
- a description of the taxable supply to which the request for a binding assessment relates (only one taxable supply may be included in the request); and
- a draft operative part of the binding assessment decision.
Where and how to solve the service electronically
The request for a binding assessment decision is dealt with exclusively by the General Financial Directorate.
The request can be delivered:
- via data mailbox (ID: p9iwj4f), or
- via the portal of the Financial Administration - MOJE daně using the following applications:
- Online tax office (Tax Information Mailbox - DIS+)
After logging in to a specific tax information mailbox, select General documents from the list of electronic forms, specifically the form General document for submission to the Financial Administration of the Czech Republic. The submission may be filed as an annex to this general document.
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- Electronic submissions for the Financial Administration
In the Electronic forms section, select General documents, specifically the form General document for submission to the Financial Administration of the Czech Republic. The submission may be filed as an annex to this general document.
After completing the form, you must authenticate your submission in one of the following ways:
- a recognised electronic signature,
- by verifying the identity of the submitter by means used to log in to their data mailbox,
- via the Tax Information Mailbox (DIS+).
- using identity-guaranteed access.
e-Government portal
ePodáníCould be solved via e-identity
Yes
Is the service charged when solving electronically
Yes
The fee for electronically processed service
The receipt of a request for a binding assessment of the tax rate for a taxable supply 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.
What you’ll need to provide
A free-written request for the determination of the VAT rate, which includes:
- a description of the taxable supply to which the request for a binding assessment relates (only one taxable supply may be included in the request); and
- a draft operative part of the binding assessment decision.
Where to solve the service
The request for a binding assessment decision is dealt with exclusively by the General Financial Directorate.
You may file your request:
- by mail, or
- at the mailroom of the General Financial Directorate (at the same address), during office hours.
When you submit a request to another tax office, it will be automatically forwarded to the GFD.
Is the service charged when solving in person?
Yes
The fee for in person processed service
The receipt of a request for a binding assessment of the tax rate for a taxable supply 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.
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 topCommunication language
Czech
Last checked at 08.06.2023
