10 Czech Republic | Commentary

VAT grouping

10 Czech Republic | Commentary

VAT grouping

As noted above, corporate bodies established or having a fixed establishment in the Czech Republic and under common control may register for VAT as a VAT group and be treated, for VAT purposes, as a single taxable person.

There is no requirement for all members of a corporate group to join the VAT group, so the constituent members of the corporate group and the VAT group may be different.

Corporate bodies include all forms of company whether limited or unlimited, public or private, or limited by shares or guarantee.

As the VAT group is treated as a single taxable person, intra-group

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