VAT registration for non-established persons

On January 1, 2025, an amendment to the VAT Act came into effect, introducing new obligations for foreign persons registered for VAT in the Czech Republic. The key changes include, in particular, the obligation to appoint an authorized representative for service of documents and to provide an email address upon registration, or the additional fulfillment of these obligations by foreign persons registered before January 1, 2025. It also draws attention to the subsequent obligations arising from the changes and the possible penalties for failure to comply with these obligations. The information is intended for foreign persons not based in the EU that operate in the field of VAT in the Czech Republic.

The notice contains a basic information on registration for value added tax and other responsibilities arising from the tax law that need to be fulfilled by so called non-established taxable persons in the Czech Republic.

The change of the territorial jurisdiction of the tax authority for value added tax as of 1. 9. 2016 – taxable persons who do not have their registered office or fixed establishment in the Czech Republic

Änderung der örtlichen Zuständigkeit betreffend Umsatzsteuer ab 1. 9. 2016 – Steuerpflichtige, welche auf dem CZ-Gebiet weder Firmensitz noch Betriebsstätte haben

Changement de juridiction locale pour la taxe sur la valeur ajoutée (TVA) à partir de 1. 9. 2016 - des assujettis qui ne sont pas établies en République Tchèque