A taxable person is a natural or legal person carrying out independently their economic activity. The VAT payer in the Czech Republic can be either a person domiciled in the Czech Republic or a person domiciled in the EU or in a third country. If a company based abroad provides services in the Czech Republic or supplies goods to the Czech Republic, it becomes a person liable to value added tax (VAT) in the Czech Republic. From the date of delivery of the goods, this firm becomes a tax payer. The exact definition of the conditions under which a taxable person is or is entitled to become a voluntary taxpayer is specified in § 94 and § 95 of Act No. 235/2004 Coll. - VAT Act.
For a taxable person who has neither a registered office nor an establishment in the Czech Republic, the relevant Tax Office is the local tax authority for the Moravian-Silesian Region. (§ 93a of the VAT Act).
A foreign person, who in accordance with Act 235/2004, becomes a payer of the Czech VAT, is obliged to submit an application for registration for Czech VAT at the latest on the date when the taxable transactions performed in the Czech Republic took place. The tax administrator may request evidence of taxable transactions and of the date on which the transaction occurred. An application for registration may be filed earlier, a foreign firm may also become a voluntary VAT payer. In this case, the tax administrator carries out a standard registration procedure in which he examines, for example, whether a foreign firm carries out an economic activity performed in the Czech Republic.
In the context of VAT registration, all facts about economic activities need to be documented; the process requires communication with the tax authorities and the trade and business registers. Due to the fact that the whole registration process for Czech VAT is relatively complicated and time-consuming, our company Profispolečnosti.cz offers foreign business entities the service of registration for VAT in the Czech Republic. If you want to avoid complications and save time, do not hesitate to contact us, we will arrange your registration for Czech VAT in a timely manner and to your full satisfaction.
