Czech Republic – VAT group registration

Time is running out to submit an application for group VAT registration for the Czech businesses that wish to set up a VAT group starting from January 2026.

The application can be filed by companies wishing to set up a VAT group by 31st October 2025 at the latest in order to apply VAT grouping simplification starting from the following year. Companies who fill in the application after this time will avail of the simplification starting from the second year following the application. The same rule applies to the possible joining of a new member to the group or the withdrawal of a member from the group.

A VAT Group simplify VAT application rules for businesses with financial, economic and organisational links, allowing entities in the group to become a single taxable person for VAT purposes. As a consequence, transactions carried out between the companies of the group will not be subject to VAT.