Communication agent for Czech VAT payers with their place of business outside the EU

Is your company officially based outside the EU and yet you are registered as a VAT payer in the Czech Republic? Then you must comply with the new legal obligation to communicate with the Czech authorities by the end of February 2025. Read how to do it.

New rules for communication between foreign companies and the Czech authorities

The amendment to the Value Added Tax Act (VAT Act) introduces a mandatory method of communication for foreign persons from third countries - i.e. entities established outside the European Union. These persons must have a newly accessible data box or choose a so-called agent with a data box for the purpose of delivery.

The change in the law has a major impact on the VAT registration process and subsequent communication with the Czech authorities. The aim of electronic communication via data boxes is to speed up administrative processes and, above all, to reduce the error rate when delivering official documents.

Conditions for agents with a data box

If you choose to communicate through a data box instead of your own, the following conditions apply to you under the new provisions of §§ 98a-98b of the ITA:

• for the purposes of VAT service, a company may have only one agent;
• the agent has a data box established by law (e.g. a lawyer or a tax advisor);
• the foreign company must grant a special power of attorney to the agent by the end of February 2025 at the latest.

Penalties for non-compliance

If a foreign person does not indicate an agent when applying for VAT registration, the authorities will not refuse its registration.

If, however, it fails to comply with the obligation to have a data box or a proxy, it will be subject to a penalty of CZK 1,000 for each day that this continues after the date of registration.

We can help you with VAT registration

Are you considering voluntary VAT registration or is your business turnover approaching the mandatory threshold for registration? Take advantage of our full tax service - from registering for tax to preparing your tax return.

Contact information

Write to us and we’ll get back
to you within 24 hours.

+420 226 224 724

info@jake-james.cz

Revoluční 736/15, Praha 1

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