skupina

The change of the territorial jurisdiction for VAT of the taxable persons that do not have any registered office or permanent establishment in the Czech Republic

As from 1. 9. 2016 the territorial jurisdiction of the tax authority for VAT of the taxable persons that do not have their registered office or permanent establishment in the Czech Republic is changing. It passes from the tax office for the capital of Prague (Local branch Prague 1) to the tax office for the Moravian-Silesian Region (Local branch Ostrava I).

Since 1.9.2016 all above mentioned persons submit the application for registration to VAT at the Tax office for Moravian-Silesian Region. Persons registered as VAT payers before 1. 9. 2016 at the Tax office for the capital of Prague will receive a decision on the change of the territorial jurisdiction until the end of August 2017. On the specific date stated in the decision, the territorial jurisdiction will be transferred to the tax office for the Moravian-Silesian region. Since that date the VAT payers will be obliged to submit all submissions regarding VAT and make payments of this tax to the bank account of the tax office for Moravian-Silesian Region (ID data box: qbrn6nx, Bank account: 705-77621761/0710).

This change occurs in connection with passing the Customs Act.

publikováno 27.09.2016


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