Mandatory agent for non EU businesses in CZ

Exemption for Businesses with a Data Mailbox

From next year, 2025, a foreign person established outside the EU without a VAT establishment in the EU will be obliged to appoint “an agent for delivery” (‘zmocněnec pro doručování’) when registered for VAT in the Czech Republic without a data mailbox. The agent should be appointed no later than at the date on which the deadline for submitting an application for VAT registration expires, or on the date of submitting the application in the case of voluntary registration. The agent will act as the representative for communication with the Czech tax administration on behalf of non-EU businesses and needs to have a data mailbox.

Declare Agent for Voluntary VAT Registration

Non-EU established businesses are not obliged to appoint the agent if this foreign person already has the data mailbox in place.The agent should be indicated in the application for the VAT registration. In the case of a mandatory VAT registration, the failure to indicate the agent in the application for VAT registration is not a reason for refusal of the registration. However, in the case of voluntary registration it is an obstacle to obtain the VAT registration.

Key Deadlines for Agent Appointment

Foreign taxable persons who do not have the required data mailbox in place and are already VAT registered in the Czech Republic on 1 January 2025, are obliged to appoint an agent with the required data box, by the end of 28 February 2025. The foreign person who is VAT registered in the Czech Republic on 1 January 2025 is obliged to notify the tax administrator of the e-mail address by 28 February 2025. This has to be done through a special form to be submitted between 01.01.2025 and 28.02.2025. The agent assumes all rights and obligations regarding delivery of documents from the tax authorities in relation to ​​value added tax (i.e. according to the Act on value added tax and the tax code) on behalf of the represented person.

A foreign company who has not fulfilled the obligation to appoint an agent or who has appointed the agent after the set deadline shall be liable to pay a fine of CZK 1,000 for each day of non-fulfilment of this obligation.

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