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IDENTIFIED PERSON · CZECHIA

Accountant for an identified person in Czechia: registration and VAT filings handled for you.

Google Ads or Meta Ads spend, software, a commission from Bolt, Uber, Wolt or Liftago: a service from a supplier not established in Czechia can make you an identified person. We tell you when the duty started, what to send and what it costs.

Last updated 20 September 2026 · valid for the 2026 tax period

This page is also in: CZENRUUA

Find out what I must file View pricing
  1. 01

    Registration from 1,990 CZK · VAT filing from 690 CZK

  2. 02

    The application deadline is 15 days from the trigger

  3. 03

    A return only for the month that triggered the duty

WHAT THE STATUS MEANS

An identified person is not a full VAT payer.

The regime covers only selected cross-border supplies. For a service you receive, what matters is whether the place of supply is in Czechia and whether the supplier is not established here. So it is not limited to suppliers in the European Union.

You declare and pay Czech VAT on such a supply, but this status normally gives you no input deduction. It also does not mean you start charging VAT on your Czech invoices.

FACTS AND SOURCES

The figures that decide your case — each linked to its paragraph.

Every link goes to the statute itself, not to our reading of it. Checked on 20 September 2026.

  • The status starts on the day you receive a taxable supply with a Czech place of supply from a supplier not established in Czechia — or on the payment date, whichever comes first. There is no minimum amount: the first such supply is the trigger (§ 6h of Act No. 235/2004 Coll.).
  • The registration application is filed within 15 days of the day you became an identified person (§ 97 of the VAT Act).
  • The taxable period is a calendar month (§ 99 of the VAT Act) and the return is filed within 25 days of its end; that deadline cannot be extended (§ 136(4) of the Tax Procedure Code). The dated 2026 days are in the Czech tax calendar.
  • A month with no qualifying supply is not reported at all. Where no duty to declare tax arose in a period, an identified person does not notify the tax office of that fact (§ 101(5) of the VAT Act).
  • The standard rate is 21 % and the reduced rate 12 % (§ 47(1) of the VAT Act). You declare and pay the tax on the foreign service, but this regime gives you no input deduction — it is a real cost.
  • The VAT control statement is a payer's duty, not an identified person's (§ 101c of the VAT Act). The recapitulative statement does reach an identified person who supplies a service with a place of supply in another EU country to a VAT-registered customer (§ 102(3); the status trigger on that side is § 6i).
  • For goods bought from another EU country there is a CZK 326,000 line: the acquisition is outside the scope of tax while its total value stays under that amount in the current and the immediately preceding calendar year, for the categories of person the Act defines (§ 2a(2) of the VAT Act; the goods trigger is § 6g). For a received service there is no such threshold.
  • You only become a full VAT payer above CZK 2,000,000 of turnover — from 1 January of the following year, or the day after the crossing if you choose that in the application; above CZK 2,536,500 you are a payer from the next day (§ 6 of the VAT Act). Identified-person status does not move those lines.
  • The late-return penalty is 0.05 % of the assessed tax per day of delay, capped at 5 %. It does not arise if the delay is 5 working days or less; on a late-filed return it is not charged where it would come to under CZK 1,000 (subsection 3), but if you never file at all it is calculated at the 5 % upper limit and is always at least CZK 500 (subsection 4). The cap is CZK 300,000 (subsection 5) and it is halved if you file within 30 days of the missed deadline and the tax office found no other delay that calendar year (subsection 7) — § 250 of the Tax Procedure Code.
  • For failing a registration or notification duty the tax office may impose a penalty of up to CZK 500,000 (§ 247a of the Tax Procedure Code). It is neither automatic nor a fixed amount; the tax office decides on the facts.

SIX STARTING POINTS

First we establish where you actually are.

The same question can mean a clean registration, one filing, or several missing months. We separate those before quoting.

01 · REVIEW

Google Ads, Meta Ads, SaaS or EU purchases

We go through the supplier, contract and invoices for foreign advertising, software, cloud or a purchase of goods or services from the EU and beyond, and tell you whether it falls into the Czech identified-person regime.

02 · PLATFORM

Bolt, Uber, Wolt, Liftago — drivers and couriers

A first ride or delivery is a clue, not a legal test. What decides is the contract, who invoices your commission, which service it is and from what date.

03 · ACTIVE STATUS

You are already registered

We line up periods, documents, filings and payments in one overview. The annual return stays separate so duties do not get mixed up.

04 · LATE OR MISSING

Registration or a month is missing

We first build the timeline and check what was actually filed. Only then do we propose the repair order.

05 · EU SERVICES

You invoice a B2B service to another EU country

Selected services create a recapitulative statement. That is a different duty from receiving a foreign service, and we check it separately.

06 · FULL VAT

You need to know whether IO is still enough

Full VAT registration has a different scope, rights and duties. Turnover, transaction type and the effect on your prices are assessed separately.

WHAT YOU RECEIVE

A clear position, not a list of acronyms.

The output separates four things: when the duty started, how you are registered, which periods are open and what belongs in the annual return.

01

When the duty started

The supplier on the contract, the type of service, the first invoice or payment and the months that need fixing.

02

Registration status

What the tax office has on record, what needs filing, and whether this is a clean registration or a late repair.

03

VAT filing status

An overview of periods, documents, filings and payments within the scope we agree.

04

Handoff to the annual return

Inputs for the annual income-tax return and other sole-trader or company duties are kept separate.

WHO IT FITS

For sole traders and small companies buying services abroad.

This usually applies when

  • 01

    you pay for foreign advertising, software, cloud or business subscriptions

  • 02

    a platform invoices you a commission from abroad

  • 03

    you invoice a selected B2B service to a business in another EU country

  • 04

    you already have the status and want filings done on time, without chasing deadlines

  • 05

    you found out about the duty late, or a letter arrived from the tax office

What we will not tell you without seeing the documents

  • 01

    the trigger date from a brand name or a first ride alone

  • 02

    that an identified person and a full VAT payer are the same thing

  • 03

    that every month will be a nil return, without checking that period

HOW TO BOOK IT

How to book an identified person's VAT: a worked example

Google Ads, Meta Ads and most foreign software book the same way: the service you received is a cost, the self-assessed VAT is a second cost on top of it, and the payment to the tax office is booked separately.

Worked example: on 18 September 2026 you receive an invoice from Google Ireland Limited for Google Ads spend of 239.20 EUR excluding tax. The supplier is not established in Czechia, so this is a received service under § 6h of the VAT Act, and the identified person self-assesses the tax under § 108(3) of the VAT Act.

Foreign currency is converted at the rate valid on the day the duty to declare the tax arose (§ 4(8) of the VAT Act) — not on the day the invoice reached you. For a service received from a person not established in Czechia that duty arises on the day the supply happens, or on an earlier payment (§ 24 of the VAT Act); in this example both fall on 18 September 2026. The ČNB rate for that day was 24.34 CZK/EUR; for a real invoice, we check the rate for its own day. 239.20 EUR × 24.34 CZK/EUR = 5,822 CZK as the tax base (rounded to whole crowns).

VAT at the standard 21 % rate (§ 47(1) of the VAT Act): 5,822 CZK × 0.21 = 1,223 CZK (rounded). The identified person declares and pays this to the tax office — no input deduction arises on this supply, because the deduction right under § 72 and the conditions to exercise it under § 73 of the VAT Act belong only to a VAT payer, not to an identified person.

Double-entry bookkeeping (s.r.o., or a self-employed person on účetnictví)

  • 518 / 321 (Services / Trade payables) — the received service: 5,822 CZK, per the Google Ireland invoice.
  • 538 or 548 / 343 (Other taxes and fees, or Other operating expenses / VAT account) — the self-assessed VAT: 1,223 CZK. Because no deduction arises for an identified person, this tax is a real cost, not a receivable from the tax office, and is booked to expenses.
  • 343 / 221 (VAT account / Bank) — the payment to the tax office: 1,223 CZK. The September 2026 return is due within 25 days of the period's end (§ 136(4) of the Tax Procedure Code), which would be Sunday 25 October 2026, so the last day moves to Monday 26 October 2026 (§ 33(4) of the Tax Procedure Code).

Cash-basis daňová evidence (self-employed)

  • The 5,822 CZK invoice is recorded as a tax-deductible expense at the moment you pay the supplier.
  • The 1,223 CZK self-assessed VAT becomes a tax-deductible expense only once you actually pay it to the tax office — not on the day you declared it.

The exact expense accounts (538 vs. 548) and amounts are always confirmed against your own chart of accounts and the rate valid on the actual supply date, not against this worked example.

CONTROL STATEMENT

The VAT control statement and an identified person

An identified person files a different set of returns than a VAT payer — the control statement is not one of them, but two sanctions still apply.

Only a VAT payer files the control statement (§ 101c of the VAT Act) — an identified person never files one, not even a nil one.

Instead, an identified person files a VAT return within 25 days of the end of the month in which the duty to declare tax arose (§ 136(4) of the Tax Procedure Code), and, in a month where it supplied a selected B2B service with a place of supply in another EU country to a VAT-registered business, also a recapitulative statement (§ 102(3) of the VAT Act).

  • The return is filed more than 5 business days late: a fine of 0.05 % of the assessed tax per day of delay, capped at 5 % (§ 250(1) of the Tax Procedure Code). On a late-filed return it is not charged at all where it would come to under CZK 1,000 (subsection 3), and it is halved if you file within 30 days of the missed deadline and the tax office found no other delay that calendar year (subsection 7).
  • The return is never filed, not even later while filing is still possible: the fine is calculated at the upper limit of 5 % and is always at least CZK 500 (§ 250(4) of the Tax Procedure Code). The under-CZK-1,000 relief does not apply in that case. The overall cap is CZK 300,000 (subsection 5).
  • Missing or late identified-person registration: the tax office may separately impose a fine of up to 500,000 CZK for failing a registration duty (§ 247a of the Tax Procedure Code). It is not a fixed amount — the office decides based on the circumstances.

Once you become a VAT payer: the control-statement fine ladder

  • 1,000 CZK — filed late but voluntarily, before any tax-office prompt
  • 10,000 CZK — filed within the extra deadline after a tax-office prompt
  • 30,000 CZK — not filed after a prompt to change, add or confirm data
  • 50,000 CZK — still not filed even after a prompt to file it within the substitute deadline (§ 101h(1) of the VAT Act)
  • Only the 10,000, 30,000 and 50,000 CZK fines are halved — for an individual, for a payer on a quarterly taxable period, and for a single-member s.r.o. whose sole shareholder is an individual (§ 101h(2)). The 1,000 CZK fine is not halved.

VAT control-statement fines

PROCESS

From your documents to a confirmed route.

Three parts: what you send, what we do and when it is done. Written reply, no call — within 2 hours, every day, weekends and holidays included.

  1. 01

    What you send: business ID and counterparty

    The service or platform, the supplier on the contract and the country shown on the invoice are enough. Do not send passwords or banking credentials.

  2. 02

    What we do: establish when the duty started

    We go through the contract, first invoice, payment and the actual supply. We do not infer the date from app activity.

  3. 03

    What we do: separate registration and filing

    We confirm whether registration is needed, which period is open and whether another statement applies.

  4. 04

    When it is done: price and dates in writing

    A reply with the next step and the price within 2 hours, every day, weekends and holidays included. Registration is then filed typically within 1 to 2 business days of receiving the documents, and each VAT filing on the deadline for its period.

PRICING

Registration, filing and historical repair are paid separately.

Prices match the main pricing page. The final price depends on the number of periods and how complete your documents are.

On a smaller screen, scroll the table horizontally →

Registration, filing and historical repair are paid separately.
Scope Price Typical fit
Identified person registration from 1,990 CZK Document review, application, power of attorney and routine tax-office follow-up.
Identified person VAT filing from 690 CZK / filing Period check, VAT calculation, electronic filing and submission confirmation.
Late-period and history review from 1,990 CZK Initial review of registration, periods and available evidence; corrections are quoted after findings.

What is billed separately

The table covers only what you are ordering. Everything else that can be added is listed here, so you do not meet it first on an invoice.

  • Identified-person registration: from 1,990 CZK, one off. Registration on its own includes no VAT filing.
  • Each VAT filing: from 690 CZK per filing. A month with no qualifying supply is not filed, so it is not billed either.
  • Closing missing months: first review from 1,990 CZK. The corrections themselves are quoted once we know how many periods and documents there are — and confirmed before we touch the history.
  • Annual self-employed tax return: from 2,990 CZK. It is a separate annual layer; monthly VAT filings do not replace it (annual tax return after identified-person status).
  • Payroll, if you have employees: 190 CZK / employee in the monthly cycle; the first employee and setup are a fixed quote (payroll services).
  • Full monthly bookkeeping or tax records: a fixed quote based on the documents. An identified-person filing on its own is not bookkeeping.

The tax itself is not our fee: the VAT on the received service is paid to the tax office, not to us. The price is always confirmed in writing before work starts.

Worked example: CZK 4,000 of ad spend

One month with the whole calculation shown.

  • Example input: in October 2026 you spend 4,000 CZK net on Google Ads. The supplier is not established in Czechia, so this is a § 6h supply.
  • Czech VAT at the 21 % standard rate: 4,000 CZK × 0.21 = 840 CZK. You declare and pay that to the tax office by 25 November 2026 (the October 2026 date in the tax calendar).
  • This regime gives no input deduction, so 840 CZK is a real cost, not a pass-through item.
  • Our work in the first month: registration 1,990 CZK + one filing 690 CZK = 2,680 CZK.
  • So the first month costs 2,680 CZK + 840 CZK = 3,520 CZK, on top of the ad spend itself.
  • Every later month with such a supply: one filing, 690 CZK. A month without one: no filing and no tax.

4,000 CZK is the example input, not our price. The table shows starting amounts; the final price is confirmed in writing first.

For a history check you pay for the first review. Corrections and missing filings are quoted once we know how many periods and documents there are.

  • number of missing periods
  • whether you have the contracts and invoices
  • registration and filing status
  • a tax-office request or data-box message
Get an exact price

WHAT TO SEND

Five things are enough for the first check.

Do not send passwords or banking credentials by email or through the contact form.

  1. 01

    your business ID and a short note on what you do

  2. 02

    the supplier name and country from the contract or invoice

  3. 03

    the contract, first invoice, payment date and any monthly documents you have

  4. 04

    your IO registration date and last filed period, if you know them

  5. 05

    any tax-office decision or request, without access credentials

Quick check

Not sure the identified-person regime applies to you?

Answer a few questions about platforms, ads and foreign services. In 2 minutes you will know whether IO registration or a monthly VAT filing may apply to you.

Take the 2-minute check

Free, no contact details required.

WRITTEN ENQUIRY

A contact detail and short summary are enough for the first exact step.

No introductory call is required. We verify scope, request missing records and confirm the price in writing before work starts.

We use the form details to answer your enquiry and prepare a proposal. Details: privacy policy.

SCOPE

We assess the duty from your documents, not from a platform name.

Ganado handles accounting and administrative work from the documents supplied and the scope confirmed in writing. The trigger date is assessed from the actual contract, supplier, invoice, payment and service — not from a platform name alone.

The deadline and exact filing set are confirmed for the relevant period.

SOURCES (VERIFIED 20 SEP 2026)

Built on the current VAT Act and Czech Financial Administration guidance.

The outcome still depends on the actual documents and period.

Sources and details
  1. 01
    Czech VAT Act No. 235/2004 — current text

    Accessed: 20 September 2026

    Open source
  2. 02
    Czech Financial Administration: selected cross-border VAT rules

    Accessed: 20 September 2026

    Open source
  3. 03
    Czech Financial Administration: tax calendar

    Accessed: 20 September 2026

    Open source
  4. 04
    Czech Financial Administration: who files the VAT control statement

    Accessed: 20 September 2026

    Open source
  5. 05
    Czech Tax Procedure Code (280/2009 Coll.): § 250 penalty for a late tax return, § 247a penalty for a non-monetary duty

    Accessed: 20 September 2026

    Open source

FAQ

Common identified-person questions.

01 What is an identified person in Czechia?
A special VAT regime for selected cross-border supplies. It is not full VAT registration, and the duties depend on the actual transaction.
02 Is a received service relevant only when the supplier is in the EU?
No. For a received service, what decides is a Czech place of supply and a supplier not established in Czechia. The supplier may sit outside the EU.
03 Does the first platform ride automatically create the status?
A first ride helps locate the start of the relationship, but on its own it decides nothing. We check the contract, who invoices the commission, the invoice, the payment and the supply date.
04 How quickly must registration be filed?
Where registration is mandatory, you file the application within 15 days of becoming an identified person. Czech law also allows voluntary registration in advance, before a planned qualifying supply. Which route applies to you we confirm from the documents.
05 Does the status require a nil VAT return every month?
Not automatically. The duty attaches to the period in which a relevant supply happened, so we check that month's documents first.
06 Does an identified person file a control statement?
An identified person as such normally does not file a Czech VAT control statement. A recapitulative statement is a different form and may apply, for example, to selected B2B services supplied to another EU country. Once you become a full VAT payer the control statement does start to apply — the difference in duties is set out on identified person versus VAT payer.
07 What is the VAT filing deadline?
The 25th day after the relevant period ends. If that falls on a non-working day the deadline moves; we check it against the current Czech tax calendar.
08 What if registration or filing periods are missing?
We first build the timeline and find out your status at the tax office. Only then can the repair order, payments and price be set safely.
09 What penalty applies for late registration or late VAT filing?
The Tax Procedure Code sets a penalty of 0.05 % of the assessed tax per day of delay for a late return, capped at 5 % of the assessed tax, and it only becomes payable once the delay exceeds 5 working days (§ 250(1) of the Tax Procedure Code). Two situations are then easy to confuse. If you file late, the penalty is not charged at all where it would come to under CZK 1,000 (§ 250(3)). If you never file, not even later while filing is still possible, the penalty is calculated at the upper limit of 5 % and is always at least CZK 500 (§ 250(4)) — so the CZK 1,000 relief does not protect you in that case. The overall cap is CZK 300,000 (subsection 5), and the penalty is halved if you file within 30 days of the missed deadline and the tax office found no other delay that calendar year (subsection 7). For a non-monetary duty, such as late registration, the tax office may separately impose a penalty of up to CZK 500,000 (§ 247a of the Tax Procedure Code). The exact amount always depends on the case history — see how we sequence the repair and reduce risk on identified-person penalty and rescue.
10 When does an identified person become a full VAT payer?
On turnover, not on status. You become a payer from 1 January of the year after your Czech turnover exceeded CZK 2,000,000 — or the day after the crossing if you choose that in the application. Above CZK 2,536,500 you are a payer from the next day (§ 6 of Act No. 235/2004 Coll.). Identified-person registration does not move those lines. The difference in scope, deduction rights and pricing is set out on identified person versus VAT payer.
11 What do registration and the first filing cost in total?
Registration from 1,990 CZK and one VAT filing from 690 CZK — that is 1,990 CZK + 690 CZK = 2,680 CZK for the first month. The tax itself is not included: that goes to the tax office. The annual return, payroll, full bookkeeping and closing older months are separate items, all listed in the "What is billed separately" box next to the pricing table above.
12 When should I end identified-person status?
Once you permanently stop receiving or supplying the transactions that created it — typically when foreign ad spend, a platform relationship or B2B services into the EU come to an end. The status does not lapse on its own; it is cancelled by a separate application to the tax office. See the documents and steps on cancelling identified-person status.

NEXT STEPS

01

Identified-person registration

A clean registration, supporting documents, the 15-day route and what starts afterwards.

 02

Identified-person VAT filing

One relevant period, required evidence, deadline and filing confirmation.

 03

Czech numbers 2026

The 326,000 CZK goods-acquisition threshold, the 15-day deadline and every other VAT figure, sourced.

 04

Identified person versus full VAT

Scope, deduction and the point at which full VAT needs a separate review.

 05

Document checklist

Contracts, invoices, statements and inputs for identified-person and annual work.

 06

Bolt and identified person

When Bolt commission creates identified-person status and what a driver must file.

 07

Uber and identified person

The same review for Uber drivers: contract, commission and the relevant date.

 08

Wolt and identified person

Wolt courier commission and when the registration duty starts.

 09

Liftago and identified-person VAT

How Liftago commission is assessed against Czech VAT.

 10

Google and Meta Ads as an IO trigger

When ad spend creates the registration duty and what follows.

 11

Identified-person penalty and rescue

Penalty scope, the repair sequence and how to close historical gaps safely.

 12

Annual return after identified-person status

How identified-person status carries into the annual income-tax return.

 13

Cancel identified-person status

When and how to end the status safely once the trigger stops applying.

 14

Bolt/Uber monthly and annual filings

One calendar for what a driver files every month and once a year.

 15

DAC7 and what it means for the self-employed

Which platforms report income to the tax office and how it ties into the identified-person duty.

 16

YouTube, Twitch and tax in the Czech Republic

The income regime for creators and how it links to monthly and annual filing.

 17

OnlyFans VAT: identified-person status

When OnlyFans, Patreon or Twitch commission triggers the status and what is filed monthly.

 18

Self-employed bookkeeping

Steady year-round service for a Czech self-employed business.

 19

Payroll in the Czech Republic

Payroll, contributions and the annual payroll close for a company.

 20

Company tax return

Preparing and filing the corporate income-tax return.

FIRST STEP

Send your business ID and the supplier on the contract.

Your business ID, the service or platform, the supplier from the invoice and what has already been filed are enough. We come back with the next step and the price in writing.

Find out what I must file Pricing