Financial Administration

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Publication of information on reliability or unreliability of every VAT payer

 Based on new amendment of the Act No. 235/2004 Coll., on Value Added Tax (VAT), which came into force on 1.1.2013, a new institute of unreliable VAT payer together with liability for unpaid VAT by unreliable VAT payer were introduced.

According to paragraph 6, section 160a, of VAT Act, a tax administrator will publish information on VAT payer’s reliability on the website of the Tax Portal ( in the application "VAT payers register". Since the VAT payer becomes "unreliable" on the basis of tax administrator’s final decision, it is expected that the first data changes on VAT payer’s reliability will be published on the Tax Portal in the course of February 2013. Initially, all registered VAT payers are set as "not unreliable". Publication of the first information about unreliable VAT payers will be announced on the website of the Financial Administration ( and on the Tax Portal as well. The Financial Administration of the Czech Republic is currently preparing a web tool for on-line determining of specific VAT payer’s reliability.