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The change of the territorial jurisdiction of the tax authority for VAT as of 1.9.2016 for non-established persons

The change of the territorial jurisdiction of the tax authority for value added tax as of 1. 9. 2016 – taxable persons who do not have their registered office or fixed establishment in the Czech Republic

Tax Office for the Moravian-Silesian Region (Finanční úřad pro Moravskoslezský kraj) took over the territorial jurisdiction of the tax authority for new registered taxable persons who do not have their registered office or fixed establishment in the Czech Republic as of 1. 9. 2016 (according to the Article 93a paragraph 2 of Act no. 235/2004 Coll., on value added tax, as subsequently amended).

Contact details for Tax Office for the Moravian-Silesian Region for value added tax obligations:

  • Address: Finanční úřad pro Moravskoslezský kraj (Tax Office for the Moravian-Silesian Region), Územní pracoviště Ostrava I (Territorial branch Ostrava I), Jurečkova 940/2, 700 39 Ostrava
  • E-mail: podatelna3201@fs.mfcr.cz
  • ID data box: qbrn6nx
  • Bank account: 705-77621761/0710 or for payments from abroad: IBAN CZ02 0710 0007 0500 7762 1761

For taxable persons who do not have their registered office or fixed establishment in the Czech Republic and who were registered as VAT payers before 1. 9. 2016 at the Tax Office for the Capital of Prague (Finanční úřad pro hlavní město Praha) will set the existing tax authority the new territorial jurisdiction “ex officio” after 1. 9. 2016 by a decision on the change of territorial jurisdiction that transfers the territorial jurisdiction to Tax Office for the Moravian-Silesian Region. The jurisdiction passes to a new competent tax authority on the day stated in this decision.

In this context please note, that the existing tax payers shall submit all submissions regarding value added tax and make payments of this tax to the bank account of the present tax authority (i.e. Tax Office for the Capital of Prague) until the date, in which territorial jurisdiction of the existing tax payers changes to the Tax Office for the Moravian-Silesian Region.

Further information can be found on the website of the Financial Administration of the Czech Republic in section Taxes - VAT registration for non-established persons: http://www.financnisprava.cz/en/taxes/news/2016.