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How to do your VAT registration

You may need a VAT registration when your turnover from activities exceeds the VAT registration threshold.

If you’re new to VAT, this page walks you through the basics of the registration process. Expect the registration to take 1 to 3 weeks.

Consult a tax advisor for more details on criteria and requirements that apply to you.

Read in Czech.

What your registration entails

Criteria and Requirements

Register for VAT if your turnover for 12 immediately preceding calendar months exceeds CZK 1.000.000. If your turnover does not exceed this threshold a regular VAT registration is not required, but you do have to get registered as a VAT payer eligible to engage in cross-border transactions. More on this will follow later.

To apply for a registration, the following steps need to be taken per Partner Driver type: If you wish to register for VAT as a sole proprietor, form 25 5104 needs to be submitted, together with an ID card. In case of an enterprise, an excerpt of the corporate register and a document stating the enterprise’s activity.

Tax forms can be found on the following Czech government website.

We strongly recommend you speak with a tax professional. Here are a few suggestions:

Other regimes

If your annual turnover for 12 immediately preceding calendar months does not exceed the threshold of CZK 1.000.000, you can either register for VAT voluntarily, or apply solely for a cross border registration. To get this registration, your VAT number must not be used for any other purpose than to report purchases of services from abroad (e.g. from Uber in the Netherlands).

Under a cross border-only registration, you:

  • Do not charge VAT on your services;
  • Do not reclaim VAT on your business expenses;
  • Do declare and pay VAT on purchases of services from abroad; and
  • Do declare the sales you make to companies in EU countries.

To apply for a “cross border-only” registration, tick boxes 3 and 6 on the VAT registration form (form 25 5104).

Consult a tax advisor for more details on criteria and requirements that apply to you.

Uber Profile

Uber Profile - cross border-only

Be sure to provide us with a valid VAT-number (by adding it to your Tax Profile / Invoice Settings page) and to update your tax profile in the Uber App. Select the “Small Business Regime” option.

Uber Profile - VAT

Be sure to provide us with a valid VAT-number (by adding it to your Tax Profile / Invoice Settings page) and to update your tax profile in the Uber App.

FAQ