Notification for foreign persons – new obligations regarding VAT delivery

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.