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Request for a decision on the withdrawal of VAT unreliability status

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Main information about the service

A value added tax (VAT) payer who has been assigned the status of an unreliable VAT payer or a person who has been assigned the status of an unreliable person for VAT on the basis of the VAT Act (No 235/2004 Coll., as amended; Section 106a, Section 106aa) has the possibility to request the tax administrator (the locally competent tax office) to withdraw the unreliability status (pursuant to Section 106ab of the VAT Act).

At the request of an unreliable taxpayer or unreliable person, the tax administrator shall decide that they are not unreliable if they have not seriously breached their obligations relating to the administration of value added tax for a period of 1 year. When assessing the request, the tax administrator bases its opinion on the criteria of unreliability defined separately for the unreliable taxpayer (Unreliable taxpayer | Information, opinions and communications | Value Added Tax | Taxes | Taxes | Financial administration (financnisprava.cz) and separately for the unreliable person (Unreliable person for VAT | Information, opinions and communications | Value Added Tax | Taxes | Taxes | Financial administration (financnisprava.cz). If the unreliable taxpayer or unreliable person does not meet any of the defined criteria (for an unreliable taxpayer or unreliable person) for at least one year from the aforementioned moment, the tax administrator will decide to withdraw the VAT unreliability status. 

Information on whether the unreliable status of a taxpayer or a person exists or has been withdrawn is then published in the VAT Register for the specific tax entity: VAT Entities - Tax Portal (mfcr.cz) .

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Does this apply to me?

You are an unreliable VAT payer or an unreliable VAT person and you want to apply for cancellation of your VAT unreliability status. 

Service outcome

Issuance of a decision to cancel the VAT unreliability status.

Service benefit

Termination of the VAT unreliability status. 

When to address the service

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An unreliable taxpayer or an unreliable VAT person may submit a request for cancellation of the VAT unreliability status only after 1 year has elapsed from the date of entry into force of the original decision on the unreliability of the taxpayer or person, or the decision by which the tax administrator rejected the previous request for a decision on the cancellation of the unreliability status, or that the VAT group of which the taxpayer or person was originally a member is an unreliable taxpayer.

Note: The duration of the unreliability status of the taxpayer and subsequently of the person (i.e. for example, after the termination of the person's VAT registration), or for the taxpayer or person after the termination of membership in a VAT group that is or was unreliable, is cumulative. 

How to get the service

Get the service electronically Get the service in person

What do you need when solving the service electronically

The request does not have a separate predefined form, so it can be submitted to the local tax office in the form of a normal letter - a communication.

In addition, for electronic filing it is necessary to have:

Where and how to solve the service electronically

A request for the cancellation of unreliability status can be submitted electronically:

  • via the entity's data mailbox (attachment to the electronic message), or
  • via the Electronic Submissions for the Financial Administration (EPO) app available on the Moje daně portal, Main Page - MOJE daně Portal (mfcr.cz) / Electronic forms / General documents / General document for submissions to the Financial Administration of the Czech Republic, where the request for cancellation of the VAT unreliability status will be again an attachment to this general document sent to the tax administrator (tax office).

Authorisation of a general document sent via the EPO application on the ‘MOJE daně’ portal is only possible via a recognised electronic signature. 

Contact addresses of the locally competent tax offices can be found on the website of the Financial Administration of the Czech Republic: Financial Administration (financnisprava.cz).

e-Government portal

ePodání

Could be solved via e-identity

Yes

Is the service charged when solving electronically

No

What you’ll need to provide

The request does not have a separate predefined form, so it can be submitted to the local tax office in the form of a normal letter - a communication.

Where to solve the service

The request for cancellation of the VAT unreliability status can be submitted in person at the local tax office, or the application can be sent to the address of the local tax office by post. 

The contact addresses of locally competent tax offices can be found on the website of the Financial Administration.

Is the service charged when solving in person?

No

Responsible Public Authority

Generální finanční ředitelství
https://linked.cuzk.cz/resource/ruian/adresni-misto/21700851 		Datová schránka: p9iwj4f

Additional information about the service

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Frequently Asked Questions

More information about the VAT unreliability status can be found on the website of the Financial Administration of the Czech Republic here:

- unreliable VAT payer: Unreliable taxpayer | Information, opinions and communications | Value Added Tax | Taxes | Tax Administration (financnisprava.cz)

- unreliable VAT person: Unreliable person for VAT | Information, opinions and communications | Value Added Tax | Taxes | Tax Administration (financnisprava.cz) 

Communication language

Czech

Last checked at 06.06.2023

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