- VAT group registration deadline is October 31, 2025 for groups to become VAT payers from January 1, 2026
- Applications submitted after the deadline will result in VAT registration starting January 1, 2027 at the earliest
- VAT groups are specific associations of connected persons that gain status as independent tax entities
- Transactions between group members are not subject to VAT and the group becomes the sole VAT payer
- Group registration is beneficial for connected persons with mutual invoicing where full VAT deduction cannot be applied
Source: accace.cz
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.
Latest Posts in "Czech Republic"
- Major VAT Refund Simplification for Foreign Businesses Importing Goods to Czech Republic from 2026
- Maximizing Czech VAT Revenue: How Much More Can Be Collected Without Raising Tax Rates?
- Key VAT Changes for 2026: New Rules, Refunds, and Financial Services Updates
- New Electronic VAT Refund System for Non-EU Tourists in Czech Republic from 2026
- EU Urges Czechia, Greece, and Slovakia to Fully Implement Key Customs Systems
