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VAT registration

Commentary

Registration as an identified person

10 Czech Republic
10 Czech Republic | Commentary

Registration as an identified person

10 Czech Republic | Commentary

Registration as an identified person

Taxable persons who are not seated in the Czech Republic and who are registered for VAT in another EU member state must become an identified person in the Czech Republic upon their first acquisition of goods from another EU member state with a place of supply in the Czech Republic.

A person who is established in the Czech Republic and is not treated as a VAT payer will be required to register as an identified person where:

  1.  

    •     goods are acquired from other EU member states which are liable to VAT in the Czech Republic (this

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