Registration as a VAT payer
Taxable persons not seated in the Czech Republic are required to register for VAT upon their first taxable supply made in the Czech Republic with the exception of supplies on which the reverse charge is applicable. The CZK 1 million threshold does not apply for non-seated taxable persons.
Taxable persons seated in the Czech Republic who carry on economic activities and whose turnover exceeds CZK 1 million are liable to register for VAT. The taxable person becomes a VAT payer with effect from the first day of the second month following the breach of the threshold (see the example below).
It is up to the taxable person to determine when or if it has a requirement to register, and the liability to be registered must be notified within 15 days of the
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