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.
