
Registration as a VAT payer or Identified person (Identifikovaná osoba)
In the Czech VAT system, the status of a VAT payer entails comprehensive obligations but also grants the right to reclaim input VAT. An Identifikovaná osoba (Identified person) is an intermediate status — such an entity is not a full VAT payer and does not charge VAT on domestic sales if its turnover does not exceed the limit of 2 million CZK, but it still has certain VAT-related obligations.
Based on the client’s plans for domestic and cross-border operations, TaxPro Group specialists help determine the appropriate status for your business, register it, and manage reporting from the very start of operations.
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Advantages of TaxPro Group
Cooperation with TaxPro Group allows you to quickly and accurately obtain the status of a full VAT payer or Identifikovaná osoba, taking into account the specifics of your business and the volume of operations in the Czech Republic and the EU. Our specialists select the optimal taxation regime, ensure correct registration, reporting, and accounting support, minimizing tax risks and bureaucratic delays.
Personal approach
The choice between full VAT payer status and Identifikovaná osoba depends on turnover, type of activity, and cross-border operations.
Legal precision
Full support in preparing and submitting all documents to avoid mistakes and fines.
International compatibility
We take into account EU rules for B2B and B2C operations, registration for reverse charge VAT, and distance sales, ensuring full compliance with the legislation.
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Considering each client’s individual situation, TaxPro Group performs quick registration as a full VAT payer (Plátce DPH) or Identifikovaná osoba and provides corresponding accounting support for business activities. Below are the advantages and differences between these VAT statuses.
A full VAT payer (Plátce DPH) can register voluntarily. However, when the volume of sales of goods or services subject to VAT within the Czech Republic exceeds CZK 2,000,000 per calendar year, registration becomes mandatory. It is also required when acquiring a business that was already a VAT payer.
The Identifikovaná osoba status is an intermediate category between a non-VAT payer and a full VAT payer. Registration under this status applies mainly to import-export activities with other EU countries. The obligation to register arises when an entity provides services to businesses (B2B) in EU member states where VAT is paid by the service recipient (reverse charge), or when receiving services from EU companies (for example, advertising services) where the place of supply is determined by the recipient’s location in the Czech Republic. Other factors triggering mandatory registration include purchasing goods from EU countries when the total amount exceeds CZK 326,000 per calendar year, and making distance sales to EU consumers when the business does not use the OSS scheme or when its turnover exceeds EUR 10,000.