VAT Registration
The obligation to register for VAT in the Czech Republic arises for a taxable person with a registered office, place of business, or permanent establishment in the Czech Republic when their annual turnover exceeds CZK 2,000,000 (approx. EUR 80,000). In addition to this mandatory registration, voluntary registration is also possible. A foreign entrepreneur who sells goods remotely (distance selling) to individuals in the Czech Republic who are not VAT payers is obliged to register for Czech VAT if the value of these transactions (together with selected digital services) exceeds EUR 10,000 (approx. CZK 250,000) in the current or previous year. An alternative to registration in the Czech Republic is to use the OSS (One-Stop-Shop) system and submit a single tax return within the EU.
Identified Person for Tax
A taxpayer must register as an identified person in the following cases:receiving services from suppliers based outside the Czech Republic if the place of supply is in the Czech Republic,providing services with a place of supply in another EU Member State,acquiring goods from another EU Member State.
Group VAT Registration
Several taxable persons with a registered office, business, or permanent establishment in the Czech Republic, who are financially, economically, and organizationally linked, can register as a single joint VAT payer (so-called VAT group).