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Registration for MOSS in the EU

Registration for MOSS in the EU

We offer assistance in registering for the MOSS scheme as an Identified person (‘Identifikovana osoba‘) in the EU (when the member state of identification is the Czech Republic).

REGISTRATION FOR MOSS AND VAT
IN THE CZECH REPUBLIC

15,000

CZK

625

EUR

This package includes:

Preparing documents for registration
The drafting and submission of an application for VAT registration as an ‘Identified person‘ (Identifikovana osoba)
The drafting and submission of an application for MOSS registration
The filling out and submission of a company application (which is attached to the MOSS registration application)
The provision of representation services at the Tax Office throughout the registration process
The fulfilment of obligations relevant to MOSS registration
One hour’s worth of consultation on the MOSS scheme

Not included in the price:

The preparation and submission of quarterly VAT reports: from 1,500* CZK / 60* EURO / quarter.

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Who needs MOSS registration in the EU?

This kind of registration is required for companies that are providing digital, telecommunication and broadcasting services to consumers in the EU:

Telecommunication services, radio and television
Web hosting, remote support for websites and apps
The sale of software, applications and updates
Database access, providing pictures, texts and information
Providing access to music, movies and games
The sale of mobile phone applications and their updates
Online games, including gambling and the lottery
The sale of remote learning systems
The sale of electronic books, magazines and articles
The provision of a wide variety of advertisements including internet banners etc.

Additional services:

Assistance with tax-payer registration via the electronic portal (Datová schránka) 3,000 CZK.
Maintaining Datové schránky from 250 CZK / month.
Representation of the company's interests at the Tax Office from 1,300 CZK / hour.
Application for MOSS termination – 4,000 CZK.
Closing VAT registration – 4,000 CZK.

Questions and Answers

I need to register in the EU, would a registration in the Czech Republic be sufficient? Why should I choose the Czech Republic in the first place?

According to EU Regulations, in order to conduct business in the EU, it is sufficient for the applicant to be registered in a country within the European Union. The Czech Republic is a developed country with a stable political and economic situation. It’s also the home of fair-priced accounting!
I only need to be registered for MOSS – why, according to the package, must I register as an Identified person (‘Identifikovana osoba‘)?

MOSS registration is only open to those companies who have been assigned a VAT number. Therefore, in order to apply for MOSS registration, you must first obtain status as either a classic VAT payer (a VAT payer in or outside the Czech Republic) or as an Identified person ‘Identifikovana osoba‘. Obtaining the latter would exempt you from paying VAT inside the Czech Republic, but you may have VAT obligations outside of the Czech Republic.
After obtaining a VAT registration number as an Identified person (‘Identifikovana osoba‘), would the company be able to reclaim VAT on purchases?

Only a classic VAT-paying company in the Czech Republic may reclaim VAT from purchases, since it also has to pay VAT on sales in the Czech republic. By having an Identified person’s VAT number, the company doesn’t automatically become a classic VAT payer in the Czech Republic and, therefore, is not entitled to VAT returns. Registration as an Identified person is only required when preparing VAT reports and filing VAT under the MOSS scheme.
Does a foreign company that is registered as an Identified person (‘Identifikovana osoba‘) for VAT and the MOSS scheme have to do a full cycle of accounting and to file an annual income tax report in the Czech Republic?

If a foreign company has no established business in the Czech Republic, but has a VAT number linked to their ‘Identifikovana osoba‘ and is registered for MOSS, there is no obligation to maintain accounting records and file an annual income tax report in the Czech Republic, since the income received is not subject to Czech tax on profit. The company is only obliged to keep track of their revenue for MOSS.

Additional services you might need:

Accounting services from 1,300 CZK / month
Tax consultation – from 1,500 CZK / hour
Administrative assistance, per hour – from 1,500 CZK
VAT registration (voluntary or mandatory) – from 10,000 CZK

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