Creation of a VAT TAXPAYER due to overrun of turnover: obligation to submit a REGISTRATION APPLICATION. An entrepreneur (taxable person) is obliged to file an application for registration if his/her domestic turnover exceeds CZK 2,000,000 in a calendar year (he/she becomes a taxable person as of 1 January of the following calendar year, unless the entrepreneur expresses his/her will to become a taxable person on the day following the date of exceeding the amount of CZK 2,000,000). The application for registration must be submitted within 10 working days from the date of exceeding this amount. If the entrepreneur's turnover exceeds CZK 2 536 500 by the end of the calendar year and he has not yet become a taxpayer, he is obliged to submit a new registration application, again within 10 working days from the date of exceeding the amount (he becomes a taxpayer on the day following the date of exceeding the amount). The registration application shall always be submitted electronically only.

Creation of a VAT PAYER for reasons other than exceeding the turnover: obligation to submit a REGISTRATION APPLICATION. The entrepreneur (taxable person) is obliged to file an application for registration within 10 working days from the date on which he became a taxable person. The entrepreneur becomes a taxable person when the situations foreseen by the VAT Act occur. These situations include (simplified) the acquisition of a business plant from a taxpayer, the acquisition of assets from a dissolved or divided legal entity that was a taxpayer, the acquisition of assets from a deceased taxpayer if the economic activity is continued, the first supply of goods or services with the place of performance in the domestic territory if the entrepreneur is not established in the domestic territory. The application for registration shall always be submitted electronically only.

Creation of an IDENTIFIED PERSON: Obligation to file an APPLICATION FOR REGISTRATION. The entrepreneur (taxable person) is required to file an application for registration within 15 days of the date on which he became an identified person. Only an entrepreneur who is not a taxpayer may become an identified person if a situation provided for by the VAT Act arises. These situations are (simplified) the acquisition of taxable goods from another Member State, the receipt of a taxable supply (a service, the receipt of goods with installation or assembly, or the receipt of gas, electricity, heat or cold by systems or networks) with the place of supply in the domestic territory from a person not established in the domestic territory, or the provision of an advance for such a supply, the provision of a service to another entrepreneur in another Member State, or the receipt of an advance for such a supply. The application for registration shall always be submitted only electronically.

PERSON OTHER THAN THE PAYER AND OTHER THAN THE IDENTIFIED PERSON: Required to file a NEW VEHICLE APPLICATION and TAX RETURN. A person who is neither a taxpayer nor an identified person and who acquires a new means of transport in the domestic territory for consideration from another Member State of the European Union is obliged to file a tax return within 10 days from the date of acquisition, accompanied by a report on the acquisition of the new means of transport and a copy of the relevant document of acquisition. The tax is payable on the 25th day after the date on which it is assessed. For the purposes of registration in the vehicle register, it is possible to submit a report on the acquisition of a new means of transport together with a copy of the document before submitting the tax return and to pay the VAT on this acquisition, which the tax administrator will confirm on request. A new means of transport is simply defined as (i) a motorised land vehicle which is not older than 6 months or has a maximum mileage of 6 000 km, (ii) a boat which is not older than 3 months or has a maximum mileage of 100 hours and (iii) an aircraft which is not older than 3 months or has a maximum flight time of 40 hours (see Section 19 of the VAT Act for more details).

IDENTIFIED PERSON: Required to file a REPORT OF NEW VEHICLE DELIVERY TO ANOTHER MEMBER STATE and a TAX RETURN. The sale of a new means of transport (supply for consideration) to another Member State of the European Union by an identified person is exempt from tax with the right to deduct tax provided that the means of transport is dispatched or transported to another Member State of the European Union. In such a case, the identified person is obliged to submit a tax return within 10 days of the date of sale, accompanied by a report of the supply of the new means of transport to another Member State and a copy of the sales note. The tax return shall indicate the sale and may also claim a deduction for the tax paid in the country on the purchase of the vehicle. A new means of transport is simply defined as (i) a motorised land vehicle which is not older than 6 months or has covered a maximum of 6 000 km, (ii) a boat which is not older than 3 months or has covered a maximum of 100 hours and (iii) an aircraft which is not older than 3 months or has covered a maximum of 40 hours (see Section 19 of the VAT Act for details).