Česká verze
Table of content
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Main information about the service
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.
read moreDoes this apply to me?
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 in the document Information on registration for value added tax.
Service outcome
Decision on VAT registration (ex officio)
Service benefit
Remedy of the failure of the entity to comply with the legal obligation to register for VAT in the cases defined by law.
How to get the service
What do you need when solving the service electronically
The tax administrator sends the decision on registration to the data mailbox of the tax entity.
Could be solved via e-identity
No
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 topSanctions
A fine of up to CZK 500,000 may be imposed for failure to comply with the registration obligation.
Communication language
Czech
Last checked at 27.06.2024
