November 8, 2019




Although the so-called „VAT voluntary registration“ in the Czech Republic may seem simple, the process of registration is not as easy as it seems, and may cause a significant delay in the client’s business operations. It is quite common that the process of the registration for the VAT in the Czech Republic can take in some cases almost more than half of a year due to the activity of the Czech Financial Administration. The purpose of this is preventing companies from the conducting so-called carousel frauds. This practice, however, creates serious obstacles to smooth start of new businesses as the registration for VAT seems often almost impossible or at least uncertain especially in case of companies, where they do not have annual turnover yet.


In order to save time and money and also avoid the demanding and uncertain process of the registration for the VAT, rutland & partners are here to provide VAT Registered companies for sale. For the sake of clarity, we specify the essential steps of the registration for the VAT in the text below.


The fundamental legal framework of a voluntary registration for the VAT in the Czech Republic is governed by the Czech Value Added Tax Act No. 235/2004 („VAT Act“) and the Czech Tax Code No. 280/2009 („Tax Code“). The application for registration must be submitted only on the relevant form issued by the Czech Ministry of Finance or on other document which has the identical data. If the applicant has a personal data box or is under the obligation to have his financial statements certified by an auditor, he is obliged to apply only through the electronic form. Considering the fact that the data box of a brand-new established company is available only after a specific period following its registration to the Commercial register, difficulties mentioned above may occur.


Moreover, the application for a voluntary registration has its own specific requirements represented by the obligation of stating the reason for the voluntary registration. The copy of a particular business plan, the bank account numbers for running applicant’s business and also the general description of the business in case the business does not have yet income, must be submitted to the Czech Financial office.


Once the application is filled and sent to the relevant tax administrator, it is more likely that the tax administrator may require other additional documents or information in order to clarify the real nature of the applicant’s business. This happens especially in order to prevent companies from the so-called carousel frauds. Tax administrator’s requirements may vary from applicant to applicant so the applicant can never be certain in regard to his registration.


The tax administrator has 30 days for the approval of the submitted application. If the supporting documents are sufficient, the registration will be issued. As of the following day after the delivery of such decision the applicant becomes a tax payer.


Given the fact that the process of registration to the VAT in the Czech Republic is quite complicated, demanding and uncertain, rutland & partners are also here ready to help and provide you their professional legal service to facilitate the process of Czech VAT registration in case you do not want or need to buy a VAT registered company and are also ready to provide you complex legal services in connection with establishing of brand-new companies and all other related services to speed up the new beginning of your business in the Czech Republic.



For more information please contact:



Vojtěch Makovec, partner
rutland & partners, advokátní kancelář s.r.o.
tel: +420 226 226 026

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