- **Mandatory Agent Requirement**: Non-EU businesses must appoint an agent for VAT in the Czech Republic starting January 2025.
- **Exemption for Data Mailbox Holders**: Businesses with a data mailbox are exempt from appointing an agent.
- **Agent Appointment Deadline**: Agents must be appointed by the VAT registration application deadline or upon voluntary registration.
- **Agent’s Role**: The agent will represent non-EU businesses in communications with the Czech tax administration and must have a data mailbox.
- **Voluntary Registration**: Failure to indicate an agent in voluntary VAT registration applications will result in refusal of registration.
- **Key Deadlines**:
- By February 28, 2025, foreign businesses without a data mailbox must appoint an agent if already VAT registered as of January 1, 2025.
- VAT registered businesses must notify the tax administrator of their email address by February 28, 2025, using a special form.
- **Consequences for Non-Compliance**: A fine of CZK 1,000 per day will be imposed for failing to appoint an agent or for late appointment.
Source: pincvision.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
