Quick Overview
-
When does the registration obligation arise? For example, when receiving certain services from a foreign supplier, providing B2B services to the EU, or purchasing goods from the EU that are subject to Czech VAT.
-
How do you become a registered taxpayer? You submit your application electronically via the MOJE daně portal. If you are required to register by law, you have 15 days to submit your application.
-
Is voluntary registration possible? Yes, you can register in advance if you plan to engage in relevant cross-border transactions.
- What are the main obligations? For certain transactions, you must declare and pay VAT or, if applicable, file a summary report. You do not automatically become a VAT payer for ordinary domestic sales.
- When can registration be canceled? If you meet the conditions set forth in the VAT Act, you may request cancellation from the tax office.
Not sure if you’re already required to register as a tax-identified person? Our attorneys will help you assess your tax situation and determine the correct course of action to avoid unnecessary penalties.
Who is a tax-identified person?
A VAT-registered person is a special status within the VAT system. It refers to a taxable person who is not a VAT payer (or, in some cases, a legal entity that is not subject to VAT) but must register for VAT purposes due to certain cross-border transactions.
How to Become a Tax-Identified Person
The law explicitly sets out several situations in which you become an identified person from a non-registrant. These mainly include:
- The acquisition of taxablegoods from the EU—you become an identified person as soon as you purchase goods worth more than 326,000 CZK in the current year or in the immediately preceding year. Exceptions include new vehicles and goods subject to excise tax (these are always subject to tax).
- Receipt of a taxable supply (typically a service) with a place of supply in the Czech Republic from a person not established in the Czech Republic – You are considered a taxable person from the date of receipt of the supply (or from the date of receipt of payment, if the tax liability arises from the payment itself—e.g., when you pay for advertising on social media or for licenses for various software programs).
- Provision of a B2B service with a place of supply in another Member State – you are considered a registered person as of the date the service is provided.
In addition, the law allows for voluntary advance registration —for example, if you know that you will soon begin purchasing goods from the EU or receiving or providing the services mentioned above. In these situations, you become a registered person only as of the day following the notification of the registration decision.
Did you miss the registration deadline, or are you unsure about your tax obligations? An incorrect procedure can lead to additional tax assessments and penalties. Contact our attorneys, who will help you assess your situation and recommend the appropriate course of action with the tax authority.
Are you solving a similar problem?
Are you unsure how to handle your taxes properly so you don't make a mistake?
We’ll help you navigate the law—whether you’re dealing with a specific tax situation, preparing for a tax audit, or defending yourself in court.
I'd like some advice
- When you order, you know what you will get and how much it will cost.
- We handle everything online or in person at one of our 6 offices.
- We handle 8 out of 10 requests within 2 working days.
- We have specialists for every field of law.
When Do You Need to Register: What Is the Deadline?
As soon as the triggering transaction occurs and you become an identified person, you have 15 days to submit your registration application. This is a period of 15 calendar days (not business days), so be sure to keep a close eye on the deadline.
Example: On September 3, 2026, you pay for an advertisement from Ireland; you therefore automatically become an identified person on September 3, 2026, and must submit your registration application by September 18, 2026, at the latest. Conversely, if you apply for voluntary registration on September 1, 2026, and the authority notifies you of its decision on September 10, 2026, you become an identified person on September 11, 2026 (and you do not have to backdate the registration by 15 days).
Real-world example:ACzechsole proprietor who is not a VAT payer orders an online advertisement from a company based in Ireland. He assumes that registration does not apply to him because he is spending only a few hundred crowns on the advertisement. However, if the service has a place of supply in the Czech Republic and he is required to report tax on it, he becomes an identified person regardless of the low value of the purchase. He must therefore file a registration application in a timely manner and fulfill the related tax obligations.
Please note: If you fail to comply with the registration requirement, the tax authority may impose a fine of up to 500,000 CZK.
Step-by-Step Guide to Registering an Identified Person
When to File an Application
You must file an application for registration as an identified person within 15 days of the date you became an identified person (i.e. , when the relevant transaction occurred). You may also file a voluntary registration if you know that the relevant transaction will occur. In the case of voluntary registration, you do not become a registered person until the day following notification of the registration decision.
You submit the application electronically via the Moje daně portal (electronic forms – VAT Registration Application; select the registration type: identified person). Log in (using a data box or NIA identity) and attach supporting documents proving the existence of the obligation ( e.g., an invoice from a foreign service provider).
Tip for article
The “Moje daně” tax portal is an integral part of every business. Read on to find out what you can find there and what you can do on the portal.
What Happens After Submission: Decision and Commencement of Obligations
After submitting the application, the registration process begins. The result is a registration decision, based on which:
- In the case of mandatory registration (where you have already become an identified person through a transaction), you are simply “completing” the formal registration process. You therefore fulfill your tax obligations (the VAT return for the given month or, if applicable, the summary report) based on the original transaction that established your status as an identified person.
- In the case of voluntary registration, you become an identified person only as of the day following the notification of the decision.
Frequently Asked Questions
Can a natural person who is not a business owner also be an identified person?
Yes, if an individual receives or provides certain cross-border supplies, they may become an identified person, even if they are not an entrepreneur. In practice, however, this most often applies to entrepreneurs—self-employed individuals or companies.
Do the obligations of an identified person differ from those of a VAT payer?
Yes. A registered person pays VAT only on specific cross-border transactions, not on domestic sales. They are also not entitled to deduct VAT on purchases.
Is the identified person required to file a control report?
No. A registered person only files a VAT return (and, if applicable, a summary report); the control report does not apply to them.
Can I register for VAT directly as a taxpayer instead of as an identified person?
Yes, if it makes sense for you (e.g., to claim a tax deduction), you can file an application to become a taxpayer, but you will then have all the obligations of a taxpayer.
Cancellation of an Identified Person’s Registration
You can cancel an identified person’s VAT registration either upon your own request or ex officio by the tax office. It’s worth knowing what conditions you must meet, when the cancellation takes effect, and what else to keep in mind afterward.
Cancellation Upon Request
You may request deregistration if you are not registered in the Czech Republic under any of the special single-point-of-contact regimes (OSS—EU regime or import IOSS) and simultaneously meet all of the following conditions:
- Over the past 6 consecutive calendar months, you have not been required to: report VAT on services received from a non-established supplier; to report VAT on the receipt of goods supplied with installation or assembly, or goods supplied via systems or networks; to report VAT on the acquisition of a new vehicle or goods subject to excise tax; to file a summary report (typically for B2B services to the EU).
- In either the current or previous calendar year, you did not acquire goods from another Member State with a total value (excluding tax) exceeding 326,000 CZK, and at the same time, you did not opt (voluntarily) to tax the acquisition of goods from the EU in the Czech Republic.
- You have ceased to carry out economic activities (if applicable).
If the tax authority grants the request, you will cease to be an identified person on the day following the delivery of the decision to cancel your registration. No appeal may be filed against a decision to cancel registration upon request.
Example: You are a non-taxpayer and last received an invoice from Ireland in January. From February through July (6 consecutive months), you did not receive any similar services, nor did you provide any B2B services to the EU, and you did not exceed the CZK 326,000 limit for the purchase of goods from the EU in either 2025 or 2024. In August (after meeting the 6-month requirement), you submit an application. As soon as you receive the decision, you are no longer an identified person as of the following day.
Note regarding OSS/IOSS: If you are registered under the special “single administrative point” regime in the Czech Republic, you must first deregister from that regime; only then can you apply to cancel the registration of an identified person.
Cancellation by Official Authority: When the Tax Authority May Intervene
The tax administrator may, ex officio, revoke the registration of an identified person if you had no tax filing obligation whatsoever in the two immediately preceding calendar years (i.e., you were “inactive” in terms of your obligations as an identified person). In such a case, you cease to be a registered person on the date the decision becomes final. Unlike cancellation upon your own request, you may file an appeal against this decision.
You also cease to be an identified person if you become a VAT payer. Your registration as an identified person then expires on the day preceding the day you became a VAT payer (i.e., there is no overlap). The same applies when joining a group. Laws for People
Summary
Registration as an identified person in 2026 primarily applies to non-VAT payers who incur certain cross-border tax obligations. Typical examples include receiving advertising services from a foreign company, providing services to companies in the EU, or certain purchases of goods from another member state. If you acquire the status of an identified person by law, you must file a registration application within 15 days. You may also register voluntarily in advance. An identified person pays VAT only in cases specified by law and is not generally entitled to claim tax credits. Registration may be canceled upon request, provided the legal conditions are met, or by decision of the tax office. Therefore, it is important to correctly assess not only the circumstances under which the registration obligation arises but also the conditions for its termination.
Can I have both VAT payer status and identified person status at the same time?
No, VAT payer status and identified person status cannot be combined. If you become a VAT payer, your registration as an identified person is terminated.
Is voluntary registration worth it?
Yes, if you know you’ll soon be purchasing goods or receiving/providing services from/to the EU and want to take care of your obligations in advance so you don’t have to deal with deadlines retroactively.
What are the penalties for errors under the identified person regime?
A fine of up to 500,000 CZK for late registration, penalties and interest on late VAT payments, and, if applicable, additional penalties for failure to file a return.
Frequently Asked Questions
Can I have both VAT payer and identified person status at the same time?
No, VAT payer status and identified person status cannot be combined. If you become a VAT payer, your registration as an identified person is terminated.
Is voluntary registration worth it?
Yes, if you know that you will soon be purchasing goods or receiving/providing services from/to the EU and want to take care of your obligations in advance so you don’t have to deal with deadlines retroactively.
What are the penalties for errors under the identified person regime?
A fine of up to 500,000 CZK for late registration, penalties and interest on late VAT payments, and, where applicable, additional penalties for failure to file a tax return.
