GFŘ ke změnám v oblasti DPH registrace od 1. ledna 2025

Information from the General Financial Directorate on changes in VAT registration from January 1, 2025

From January 2025, significant changes have been made in the area of VAT registration in the Czech Republic. To facilitate understanding of these changes, the General Financial Directorate (GFD) has issued information summarizing the main changes and taking into account the legal transitional provisions. You can find the information HERE.

The main changes include the assessment of turnover based on the calendar year and the introduction of two turnover thresholds for VAT registration: CZK 2,000,000 and CZK 2,536,500. Both of these thresholds need to be monitored, and appropriate steps must be taken when they are reached. Other changes include shortening the deadline for submitting a registration application to 10 working days and changes in the registration process for non-established persons. The GFD plans to publish more detailed information on this topic.

We regularly monitor newly published materials from the GFD and will continue to keep you informed about them.

If you have any questions, please contact the authors of the article or the EY advisory team you are working with.

Authors:

Stanislav Kryl

Ivana Svobodová