VAT registration

10 Czech Republic | Commentary

Domestic supplies

10 Czech Republic | Commentary

VAT registration

Domestic supplies

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:

  1.  

    •     a full VAT registration, where the entity becomes a VAT payer; or

  2.  

    •     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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