VAT registration

Commentary

Voluntary registration

10 Czech Republic
10 Czech Republic | Commentary

Voluntary registration

10 Czech Republic | Commentary

Voluntary registration

As noted above, there are many situations where VAT registration is compulsory, but it is also possible to register for VAT voluntarily provided the business has made or has a firm intention to make taxable supplies in the Czech Republic.

The financial authority will require evidence of the actual or intended business activity.

Note: All businesses that register as VAT payers are obliged to supply a bank account number used for business activity, for the purpose of publishing on the Ministry of Finance's website.

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