Informace ke změnám u skupinové registrace k DPH

The Financial Administration informs about the expansion of the possibility for group VAT registration starting January 1, 2025. From this date, state organizational units and territorial self-governing units, including their contributory organizations, can also become members of a group. The information summarizes the basic rules for registration, the status of the group as a VAT payer, and the implications for individual members, including the termination of their separate registration.

The amendment to the VAT Act, effective from January 1, 2025, supported by the explanatory memorandum, raises the question of whether, upon the termination of a VAT payer's registration due to the establishment of their membership in a group, the payer is required to reduce the claimed right to deduct tax according to Section 79a of the VAT Act. The tax administration aims to address the conflict with community rules in this information.

We remind that if related parties wish to form a group starting January 1, 2026, they must submit an application for group registration no later than October 31, 2025.

Authors:

Ivana Krylová

David Kužela