Sdělení k nové povinnosti u doručování v oblasti DPH pro zahraniční osoby

The Financial Administration has issued further information regarding the amendment to the VAT Act valid as of 1 January 2025. This time it concerns foreign entities registered for VAT in the Czech Republic.

Assuming that these entities do not have data box accessible, they must now choose a representative for delivery. The law stipulates that a representative can only be someone who has a data box established by law. However, the Financial Administration now allows that a representative can also be a person from a European Economic Area state, provided they have a data box established upon request. This extension aims to prevent unacceptable discrimination and ensure the free movement of services in accordance with EU law.

It is also important to correctly set the wording of the power of attorney. A general power of attorney will generally cover delivery in the area of VAT. However, if it is limited, it may be necessary to grant a specific power of attorney.

Failure to comply with this obligation may result in a fine of one thousand crowns for each day of delay. Due to these ambiguities, the sanctions will start to be applied from October 2025.

Foreign entities must now also provide an email address in the VAT registration application. Registered entities that did not provide an email address must submit a Notification of Change of Registration Details.

If this change affects you, we recommend verifying that you have everything in order. You can find details on the Financial Administration's website (link HERE).

Authors:

Ivana Krylová

Ivana Svobodová