Nejvyšší čas zamyslet se nad registrací DPH skupiny

We would like to remind you of the upcoming deadline for submitting an application for group registration for VAT purposes. The application must be submitted by the end of October to ensure that the group is registered from January 2026. If the application is submitted later, the group will only be established a year later.

Membership in a VAT group often brings savings on VAT, potential improvements in cash flow, or simplification of administration.

It is particularly worthwhile for related parties to consider group registration, especially if some of them do not have full entitlement to deduct VAT. This may include banks and other financial institutions, real estate groups, healthcare facilities, etc. We also remind you that sometimes it may be beneficial not to include certain related parties in the group, even if they meet the legal conditions.

The amendment to the VAT Act introduces changes starting in 2025 that also affect the area of VAT groups.

Therefore, we recommend that you carefully consider the advantages of VAT group registration and analyze the related impacts on each potential member before registration, while also taking these legislative changes into account.

We would be happy to assist you in assessing whether a VAT group is possible and advantageous in your case.

Authors:

Nikola Kratochvílová

Michaela Kleinpeterová