Česká verze
Table of content
The content of this page is part of the Single Digital Gateway (SDG) project of the European Union. More about the project
Main information about the service
If you as a group are subject to value added tax and the conditions of the Value Added Tax Act are met, the tax administrator will initiate a procedure to cancel the group's VAT registration.
The tax administrator will also cancel the registration of the group if:
- the group does not meet the conditions under § 5a of the VAT Act (they are no longer related parties), or
- it finds that no member of the group meets the conditions for membership of the group.
Members of the group will become taxpayers from the day following the day on which the group ceases to be a taxpayer.
read moreDoes this apply to me?
You are a group of connected persons with a registered office or business establishment in the country subject to value added tax and no longer meet the statutory conditions for group registration.
Service outcome
Decision by the tax administrator to cancel the VAT registration of a group
Service benefit
Each member of the group is individually responsible for its own tax obligations.
How to get the service
What do you need when solving the service electronically
The tax administrator sends the decision on a group’s cancellation of registration 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
|
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 group registration can be found on the website of the Financial Administration of the Czech Republic in the document Information on group registration.
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 entities in whose management at least one identical person participates.
Communication language
Czech
Last checked at 13.08.2024
