Tax Office Registration: Step-by-Step Guide
Starting a business and not sure what you need to sort out at the tax office? Tax registration is one of the first administrative obligations for every new entrepreneur. The good news is that since 2024, the whole process has been significantly simplified — in many cases, the trade licensing office will automatically handle your registration, and you won't need to visit the tax office in person. In this guide, we'll walk you through when and how to register, which forms you'll need, and how to use the MOJE daně portal for electronic submissions.
Simplification from 2024 onwards
From 1 January 2024, a major change came into effect: income tax registration for individuals is now done automatically based on data from the trade register. If you start a trade through the trade licensing office, the tax office will register you for income tax on its own. You only need to submit a registration application yourself if you are registering for VAT, road tax, or other specific taxes.
When you need to register with the tax office
Your registration obligation depends on which tax you're registering for and what form of business you choose.
Personal income tax (self-employed)
Since 2024, self-employed individuals (OSVČ) do not need to actively register for income tax if they start their activity based on a trade licence. The tax administration registers them automatically using data from the Trade Licensing Register (RŽP).
You do need to register actively if:
- You are operating under a licence other than a trade licence (e.g. doctors, lawyers, experts, interpreters).
- You have rental income that you want to report as self-employment income.
- You are required to file a tax return for another reason.
Value Added Tax (VAT)
VAT registration is mandatory if your turnover for a calendar year exceeds CZK 2,000,000. You must submit the application within 15 days of the end of the calendar year in which you exceeded the threshold. You become a VAT payer from the first day of the second calendar month after submitting the application.
Watch out for turnover calculation changes from 2025
From 2025, turnover for VAT purposes is calculated over the calendar year (January–December), rather than over the previous 12 consecutive months as before. The mandatory registration threshold remains CZK 2,000,000. If your turnover for 2025 exceeded this threshold, you were required to submit a registration application by 15 January 2026.
Road tax
If you use a motor vehicle exclusively for business purposes and it weighs more than 3.5 tonnes (or belongs to category N2, N3, M2, M3, O3, or O4), you must register for road tax.
Real estate tax
If you own a property subject to real estate tax, you must file a return (which automatically registers you) by 31 January of the year following the acquisition of the property.
Central Registration Point (CRM) — get everything done in one place
The most convenient way to register with all the relevant authorities is to use the Central Registration Point (CRM) at the trade licensing office. CRM allows you to register your trade and fulfil registration obligations with the following authorities all at once:
📋What you can handle at the CRM in one go
How CRM works
At the trade licensing office, you fill in the Unified Registration Form (JRF), which replaces separate applications for the tax office, ČSSZ, and your health insurance company. The trade licensing office then forwards the relevant parts of the form to all the authorities involved. You don't need to visit any office in person or send anything yourself.
CRM is available at every municipal trade licensing office — i.e. at the city or municipal office of a municipality with extended powers.
Registering directly with the tax office — when and how
If you don't use the CRM (or need to register for a tax that CRM doesn't cover), you can register directly with the tax office.
Which tax office has jurisdiction
Your locally competent tax office is determined by your permanent address (for individuals) or registered office (for legal entities). The Czech Republic has 14 tax offices (one per region), each with several territorial branches.
You can find your relevant tax office and territorial branch on the Financial Administration website.
Registration forms
| Form | Who submits it | Where to find it | |----------|--------------|----------------| | Registration application for individuals | Self-employed individuals registering for income tax, VAT, or other taxes | MOJE daně portal (mojedane.cz) | | VAT registration application | Self-employed individuals who have exceeded the CZK 2 million threshold or are registering voluntarily | MOJE daně portal | | Notification of change of registration details | When changing address, bank account number, business name, etc. | MOJE daně portal |
How to submit your application electronically via MOJE daně
The MOJE daně portal is the central hub for electronic communication with the tax administration. Registration forms can be found in the EPO (Electronic Submissions for the Financial Administration) section.
📋Electronic registration process
TIN — Tax Identification Number
Once registered, the tax office will assign you a TIN (tax identification number). For individuals, this takes the format CZ + birth number (e.g. CZ8501011234). You include your TIN on invoices, tax returns, and in all communication with the tax office. If you register as a VAT payer, your TIN also serves as your VAT ID for trading within the EU.
VAT registration — a detailed guide
VAT registration deserves special attention, as it applies to a large number of entrepreneurs and comes with specific rules.
Mandatory VAT registration
Mandatory registration applies if:
- Your turnover exceeds CZK 2,000,000 in a calendar year — you must submit the application within 15 days of the end of that year.
- You acquire goods from another EU member state worth more than CZK 326,000 in a calendar year.
- You receive a service from a person registered for VAT in another EU member state with the place of supply in the Czech Republic — in this case, you become what is known as an identified person.
Voluntary VAT registration
You can also register for VAT voluntarily, regardless of your turnover. Voluntary registration is particularly worthwhile if:
- Most of your customers are VAT payers (they can deduct VAT, so your price remains the same for them).
- You have high input costs (purchasing equipment, goods) and want to reclaim input VAT.
- You trade with business partners in the EU.
📊Mandatory vs. voluntary VAT registration
Identified person — an alternative to full VAT registration
If you occasionally trade with business partners in the EU but don't want to become a full VAT payer, you can become an identified person. An identified person pays VAT only on cross-border transactions, while remaining a non-VAT payer for domestic supplies.
When you become an identified person
You become an identified person if, as a non-VAT payer, you:
- Receive a service from a person registered for VAT in another EU member state (with the place of supply in the Czech Republic)
- Acquire goods from another EU member state worth more than CZK 326,000 per year
- Provide a service with the place of supply in another EU member state to a person registered for VAT there
You must submit a registration application within 15 days of the date on which this obligation arose.
Registration deadlines — quick reference table
| Type of registration | Deadline | Effective from | |---------------|-------|-------------| | Income tax — trade licence holder | Automatically upon registration of trade | From commencement of activity | | Income tax — other licence | 15 days from commencement of activity | From commencement of activity | | VAT — mandatory registration | 15 days from the end of the year in which the threshold was exceeded | From 1st day of 2nd month after submission | | VAT — voluntary registration | At any time | From the date stated in the tax office decision | | Identified person | 15 days from the date the obligation arose | From the date the obligation arose | | Road tax | By the return filing deadline (25 January) | From the month the obligation arose | | Real estate tax | By 31 January of the following year | From the year of property acquisition |
What to do after registration
Once you have successfully registered with the tax office, further obligations arise:
📋Post-registration obligations
Changing your registration details
If your details change after registration (address, bank account number, business activity), you must notify the tax office within 15 days. You can do this using the Notification of Change of Registration Details form via the MOJE daně portal.
Cancelling your registration
If you cease trading, you must submit a request to cancel your registration. For VAT, you may apply to cancel your registration if:
- Your turnover in the previous calendar year did not exceed CZK 2,000,000.
- At least 1 year has passed since registration.
- There are no other grounds for mandatory registration.
Change from 1 April 2026
From 1 April 2026, employer registration obligations with tax authorities for the purposes of income tax from employment (withholding tax on wages) will be abolished. Employer registration will be handled exclusively through ČSSZ. This change affects employers, not self-employed individuals without employees.
Frequently Asked Questions (FAQ)
Do I need to visit the tax office in person?
No, you can complete registration entirely online via the MOJE daně portal or through the CRM at the trade licensing office. A personal visit to the tax office is not required.
What if I registered a trade but haven't started trading yet?
Income tax registration happens automatically when you register a trade. However, you won't be required to file a tax return until the year in which you actually have income from self-employment (or a loss you wish to claim).
How long does registration take?
The tax office has 30 days from the submission of your application to issue a registration decision. In practice, registration is usually completed faster — typically within 1–2 weeks.
Can I register for VAT voluntarily even with a low turnover?
Yes, you can register for VAT voluntarily regardless of your turnover. However, consider whether it makes sense for you — as a VAT payer, you will need to file regular returns and control statements.
What is a data mailbox and why do I need one?
A data mailbox is an electronic inbox for communicating with public authorities. Since 2023, all self-employed individuals have one set up automatically. Once you activate it (by logging in for the first time), you are required to submit tax returns electronically.
Where can I find my TIN?
The tax office will inform you of your TIN in the registration decision. You can also find it in the VAT payers register on the Financial Administration website or in your data mailbox.
Registration done? DokladBot will help you with the next steps
Once you've registered with the tax office, you'll need to keep tax records, issue invoices, and fulfil a range of other obligations. DokladBot is your AI assistant that can answer any accounting or tax question via WhatsApp — from issuing your first invoice to filing your tax return.
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Official sources
- Financial Administration — registration when starting a business
- MOJE daně portal — electronic submissions
- Financial Administration — tax forms
- MPO — Central Registration Point (CRM)
- Financial Administration — tax news for 2026
This article is intended as a general information guide and does not replace individual tax advice. The information is accurate as of February 2026. Legislation may change — for the most up-to-date information, please check the Czech Financial Administration website.
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