Do I need to register if I spend only a few hundred crowns on ads?

Yes. The requirement depends on the type of transaction, not the amount.

Do I need to file a return every month?

Only for months when you bought services from abroad or provided services abroad.

I pay flat-rate tax. Does this apply to me?

Yes. The paušální daň (flat-rate tax) scheme does not remove the requirement to register as a VAT-identified person. IO Paušál is suitable for you.

What if I am a VAT payer?

A VAT payer is not a VAT-identified person. You report these services in your regular VAT return.

How can I cancel my registration?

If you no longer buy services from abroad, we can cancel your registration for 490 Kč.

VAT-identified person and VAT on advertising in the Czech Republic

What is a VAT-identified person?

An identifikovaná osoba is a business owner or company that is not a VAT payer but must declare and pay VAT in certain situations. The most common case is buying services from foreign companies.

When registration is required

You buy services from companies in other EU countries or outside the EU. Examples include Meta ads (Facebook, Instagram), Google Ads, Canva, ChatGPT, Adobe or hosting.
You provide services to companies in other EU countries.
You buy goods from another EU country worth more than 326 000 Kč in a calendar year.

You must apply for registration within 15 days of the situation arising.

Deadlines

Registration: within 15 days
VAT return: by day 25 of the following month
Souhrnné hlášení (EC Sales List): by day 25 of the following month if you provide services to companies in the EU
Returns and reports are required only for months when these transactions occur

Calculation example

Facebook advertising in October: 10 000 Kč
VAT at 21 %: 2 100 Kč
File and pay by 25 November

We convert foreign currency amounts using the ČNB (Czech National Bank) exchange rate.

What happens if you do not file?

The tax office may impose a penalty for a late or missing VAT return or EC Sales List. It may also charge late-payment interest and, in serious cases, assess additional tax. File for missed months as soon as possible.

What we do for you

Monthly přiznání k DPH (VAT return) for a VAT-identified person
Souhrnné hlášení (EC Sales List) and mandatory record-keeping
Currency conversion at ČNB (Czech National Bank) rates and payment instructions with a QR code
Filing for you under a power of attorney and tracking the deadline on the 25th
Annual DPFO (personal income tax return)
Přehledy ČSSZ a ZP (annual social and health insurance statements)
Turnover checks against the VAT registration threshold
Up to 10 documents from foreign suppliers per month
Free IO registration with annual payment

Packages for VAT-identified persons

IO Komplet

IO Paušál

For VAT-identified persons using paušální daň (flat-rate tax) who do not file an income tax return.

449 Kč / month

or 4 490 Kč per year

Monthly přiznání k DPH (VAT return) for IO, souhrnné hlášení (EC Sales List) and mandatory record-keeping
Filing for you under a power of attorney and tracking deadlines
Flat-rate tax support: notice of entry, band selection and payment reminders
Checks on flat-rate tax and VAT limits
Up to 10 documents from foreign suppliers per month
Free IO registration with annual payment

Order now

IO registration: 990 Kč, free with annual payment. Filing for missed months: 290 Kč per month.

Frequently asked questions

This page provides general information and does not replace an individual assessment. We can review your situation during a consultation.

VAT-identified person: online registration and VAT returns