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VAT registration in the Czech Republic

Updated: Sep 22, 2023

Czech VAT registration

Registration for Value Added Tax (VAT) within the Czech Republic becomes mandatory for individuals who maintain an officially registered headquarters, operational location, or establishment within the country. This requirement is applicable when their turnover surpasses CZK 2 million over twelve consecutive calendar months. Notably, both Czech and foreign entities possess the option of voluntarily registering for VAT, regardless of whether this threshold is exceeded or not.

In instances where entities lack a registered headquarters, operational location, or permanent establishment within the Czech Republic, they are compelled to initiate registration for Czech VAT upon engaging in a taxable transaction within the country, which necessitates the calculation of VAT. In the case of foreign entities, if they perform a taxable transaction, they must apply for VAT payer registration within 15 days following this transaction. Consequently, they automatically become VAT payers in the Czech Republic, even in the absence of prior VAT registration. Subsequent to the completion of this process, the entity acquires a designated Czech VAT identification number.

For further information regarding the process of VAT registration in the Czech Republic, kindly contact our specialist. AMS Europe is delighted to extend its support for VAT registration within the Czech Republic.


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