Czech Republic Tax Authorities impose new VAT obligations for Non-established companies starting from January 1st, 2026

The Czech Financial Administration has issued a notice outlining the new administrative obligations for non-established taxpayers that are registered for VAT purposes there.

From this date onwards, non-established companies registered for VAT purposes in Czech Republic must appoint an authorised agent, unless they have a local address.

This notice highlights different criteria that agents must fulfil to be eligible to receive communication on behalf of foreign taxpayers.

Additionally, from 2026, new VAT registration and VAT application forms must include a valid email address for communication purposes.

The Czech Republic Tax Authorities have planned a transitional period from 1 January to 30 September 2026. After this period, non-compliance with this new regulation will result in daily fines of 1,000 Czech koruna.

Such rules aim to improve communication between local Tax Authorities and non-resident taxpayers.

Expert

NEED HELP ?

Rely on our experts to manage your international VAT obligations.

OTHER VAT BRIEFS VAT registration
On 4 June 2025, the Norwegian Parliament approved the entry into force of an agreement amending the existing one related to administrative cooperation on VAT matters. The updated agreement enhances...
The European regulation stipulates that every importer/exporter in the European Union must obtain an EORI number in order to complete customs formalities. This number is attached to the legal entity...
As a reminder, since January 1st, 2022, the VAT due on imports is no longer settled in customs and the reverse charge mechanism of the VAT due on imports...
From 2022, the management, collection and control of VAT due on imports will be transferred to the tax authorities. This means that VAT will no longer be settled at customs...
Other VAT infoCzech Republic

Tax Mag

VAT Updates per Month
Newsletter

NEWSLETTER

Get the latest news about VAT in Germany and the European Union straight to your mailbox.

we respect your privacy