Freelancers: Register as an Identified Person for VAT

This article is a step-by-step answer to the question “When do I have to register and pay VAT? What is the VAT light version and Identified person?”

If you are not sure whether you need to register for VAT or what it actually means, please start with our general guide on Being self-employed.

Activate and personalize your Tax Portal: www.mojedane.cz

Before we get started, let’s activate your electronic DIS+ (Daňový Informační Systém) to take full advantage of electronic submissions for the future.

Go to the web portal of the Czech tax administration: www.mojedane.cz (it will redirect you to https://adisspr.mfcr.cz/pmd/home)

Click on “Online Finanční Úřad” and log in under “Datové Schránky” using your data mailbox (datová schránka) login and password. Click “ano – yes” to agree to share the information with the tax portal and activate your DIS+ by clicking “aktivovat osobní DIS+”. Finally, choose the person you are activating for (you may have the authority to represent several companies and organizations).  

At this moment, the portal is active but not personalized yet and no data about you has been uploaded – it might take 48 hours. So you can already use DIS+ for electronically authorized submission of forms to the Tax Office (e.g. VAT registration forms or VAT forms) but without taking advantage of the personalized functions. 

Register as an Identified Person for VAT via your DIS+:

Login to your DIS+, select the person you are representing. Then in the top menu select “Formuláře” and click on the button “Nový elektronický formulář.“

Scroll down, and in the section Registrace open the “Přihláška k registraci k dani z přidané hodnoty platná od 1.1.2015”

Now fill in the registration form. Now you can move between the pages/sections back and forth by clicking “další stránka” next page or “předchozí stránka” previous page in the menu on the right. Or you can use the “Průvodce“, to guide you through the form. 

 For clarity, we are following the formal titles and list of pages.

1] ZÁHLAVÍ:

Fill in your “Daňové identifikační číslo DIČ” tax identification number (if you have it) or your “rodné číslo.”

Choose “Identifikovaná osoba” (or “Plátce daně” if you are a full VAT payer) depending on your situation.

2] PLÁTCE:

Fill in details about you, your name, your official residence address etc. Most boxes should be prefilled already (if you have activated the DIS+ more than 48h ago). You can skip the part about “real contact address” or information about “the signing person”. However, we recommend filling in your email and telephone number in “kontaktní informace” section. 

3] REGISTRAČNÍ ÚDAJE:

“Datum rozhodného dne” is a date when you want to register for VAT. You can backdate (because you have already provided services to EU) or fill in just the current date. 

“Důvod registrace podle konkrétního ustanovení zákona o DPH” should state the legal reason why are you registering:

• 6g – purchase of items from another EU country,
• 6h – purchase of services from another EU or non EU country,
• 6i – supply of a service with a place of effect in another EU country,
• 6j – supply of a selected service under the special one-stop-shop scheme,
• 6k – will purchase goods from another EU country – voluntary registration in advance,
• 6l – will receive services from the EU or from a third country or will supply services with a place of effect in another EU country – voluntary pre-registration.

“Částka obratu za nejbližších 12…” – the total turnover/income from the business for the last 12 months. Just some rough numbers. 

“Důvod dobrovolné registrace” is an explanation of why are you registering if the legal reason was § 6j – 6l. 

“Předpokládaná čáskta ročního obratu” – as Identified person you can leave blank.

“Regisrace v jiných členských státech EU” should contain information if you are registered in another EU country and your Tax Identification Number.

4] BANKOVNÍ ÚČTY: An identified person can leave this blank

5] ÚČET PRO VRÁCENÍ: Fill in your bank account number details for possible tax return. 

Finally, check your form prior to submission, click on “Protokol chyb” to see the error messages (not all must be corrected at this time), and when ready, submit the registration by clicking on “Odeslání písemnosti” and confirm the same on the next page again: “Podat”.

When submitted, confirmation on submission is displayed (you do not need to file it, it will be always accessible from your DIS+.

More about VAT

Once you have registered as an Identified person, you must use the system and report in the months when you provide service to EU business clients (2) or when purchasing a service from another country (3).

The article was written in cooperation with a certified tax advisor Jana Střelická, from tax consulting company Auditor.eu. Feature picture source: canva.com