Registration as a VAT payer
Businesses that are not established in the Czech Republic may be required to register as a VAT payer if they make:
• taxable supplies of goods in the Czech Republic, including distance sales (this does not apply to supplies of reverse charge services or supplies covered by the OSS (see 10.54));
• intra-EU supplies of goods from the Czech Republic to another EU member state (excluding triangulation transactions);
• certain specified transactions, such as acquiring a business as a transfer of a going concern or acquiring land in the Czech Republic.
The individual or
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