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Registration OSS (One Stop Shop)

Submitting registration for special scheme in terms of §68a (non–Union scheme), §68b (Union scheme) and §68c (Import Scheme) Act no. 222/2004 Coll. on value added tax, as amended, effective from 1 July 2021 for taxable persons who are not subject to the obligation to deliver documents electronically in accordance with §13 para. 5 and 6 and §14 of the Act no. 563/2009 Coll. in amended.

Taxable persons who want to apply for a special scheme according to §68a, §68b and §68c of the VAT Act as of 1 July 2021, and who are also not subject to the obligation to deliver documents pursuant to §13 para. 5 and 6 and §14 of Act no. 563/2009 Coll. the amended i.e. submission made by electronic means may not be signed by a electronic signature, respectively. it is not necessary to conclude a written agreement on electronic delivery with the tax administration, they must proceed in accordance with the following steps when submitting the application for registration in the period from 1 April 2021 to 10 June 2021.

Warning:

A taxable person who is registered for the application of any of the special regulations for the application of tax pursuant to § 68a or § 68b of the VAT Act , as amended until 30 June 2021, is entitled to apply the relevant special regulation from 1.7.2021, without re-submitting the application for registration to the relevant special arrangement.

In the case, you already communicate with Financial administration electronically (you have electronic signature, or written agreement on electronic delivery with the tax administration), do not fill out the forms here, but in your personal internet zone, through the forms catalog.

Forms:

Links to registration forms for One Stop Shop schemes

Document: