- New VAT obligations for nonresident taxpayers in the Czech Republic start January 1, 2026
- Nonresidents must appoint an authorized agent unless they have a local data box
- The notice clarifies eligibility for authorized agents
- VAT registration must include a valid email address
- Nonresidents with a data box are exempt from appointing an agent
- A new agent must be appointed within 30 days if the prior agent’s authorization expires or the data box becomes inaccessible
- Noncompliance penalties begin October 1, 2026, with daily fines of 1,000 Czech koruna
- Transitional period lasts until September 30, 2026
- Changes focus on improving communication with tax authorities and enforcing compliance through penalties
Source: globalvatcompliance.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.
