- 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.
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