An individual or legal person who operates an economic activity is deemed to be a taxable person.
A taxable person who makes taxable supplies of goods or services in the Czech Republic may have an obligation to register and account for VAT.
A VAT registration in the Czech Republic can either be:
• a full VAT registration, where the entity becomes a VAT payer; or
• a limited VAT registration, where the entity becomes an identified person.
It is necessary to distinguish between taxable persons seated in the Czech Republic and non-seated taxable persons.
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