Czech Republic: New VAT Registration Rules for 2025

• The Czech Republic has new VAT registration rules effective January 1, 2025.
• Two annual turnover thresholds must be tracked for mandatory VAT registration.
• The first threshold is CZK 2 million, and the second is CZK 2,536,500.
• A person becomes a VAT payer the day after exceeding the second turnover threshold.
• VAT payers must repay VAT deductions if a liability remains unpaid six months after its due date.
• A person liable for VAT has 10 working days to register with the tax office after exceeding the second turnover threshold.
• The existing law applies if the turnover threshold is exceeded before December 31, 2024.
• Businesses must submit registration applications within 15 days following the month the threshold was surpassed.

Source: regfollower.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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