Registration to MOSS in the EU

We offer assistance for registration to a MOSS scheme as an Identified person (‘Identifikovana osoba‘) in the EU (The Member State of identification is the Czech Republic).

    Package includes:

  • Preparation of documents for registration
  • Drafting and submission of an application for VAT registration as an ‘Identified person‘ (Identifikovana osoba)
  • Drafting and sending of an application for MOSS registration
  • Filling out and submitting of a company application (an attachment to the MOSS registration application)
  • Providing representation services in the Tax Office during the registration process
  • Providing information about obligations related to the MOSS registration
  • Consultation about MOSS scheme – 1 hour

    Not included in the price:

  • Preparation and submission of quarterly VAT reports: from 1500* CZK / 60* EURO /each quarter.

Who will need the MOSS registration in the EU?

This registration is required for companies that are providing electronic, telecommunication and broadcasting services to consumers for personal use in the EU:

  • Telecommunication services, radio and television
  • Web hosting, web site and applications distant support
  • Sale of software applications and its updates
  • Database access with provision to pictures, texts and information
  • Providing access to music, movies and games
  • Sale of mobile phone applications and its updates
  • Online games, including gambling and lotteries
  • Distant education via internet
  • Sale of electronic books, magazines and articles
  • Provision for wide variety of advertisement, including internet banners, etc.

Read more in our article.

Additional services:

  • Assistance with registration of a tax-payer electronic portal (Datová schránka) from 700 CZK/ 20 EURO / hour.
  • Maintaining of Datové schránky from 250 CZK / 10 EURO / month.
  • Representation of company’s interests in the Tax Office from 700 CZK / 20 EURO / hour.
  • Application for MOSS termination – 4000 CZK / 160 EURO.
  • Closing the VAT registration – 4000 CZK / 160 EURO.

Questions and Answers

  • I need to register in the EU, would a registration in the Czech Republic be sufficient enough? And why should I choose Czechia?
    According to the EU Regulations in order to conduct business in the EU, it is sufficient enough for the applicant to have a registration in one of the European Union country. Czechia is a developed country with a stable political and economic situation, while maintaining attractive pricing for accounting services.
  • I only need the registration to MOSS, why in the package there is a registration as an Identified person (‘Identifikovana osoba‘)?
    The MOSS registration is only open to those companies that already have the assigned VAT number. Therefore, in order to apply for the MOSS registration, firstly you have to obtain a status of either a classic VAT payer (a VAT payer including both the Czech Republic and outside of Czechia) or an Identified person (‘Identifikovana osoba‘ is a non-VAT payer in the Czech Republic but it has VAT obligations outside of the Czech Republic).
  • After obtaining the VAT registration number as an Identified person (‘Identifikovana osoba‘), would the company be able to recover VAT on purchases?
    Only the classic VAT payer company in the Czech Republic can recover VAT from purchases, since it also has to pay VAT on sales in Czechia. Having the VAT number of the Identified person, the company doesn’t automatically become a classical VAT payer in the Czech Republic and, therefore, is not entitled for VAT return. Registration as the Identified person is only required for preparation of VAT reports and filing VAT under the MOSS scheme.
  • Does a foreign company that is registered as an Identified person (‘Identifikovana osoba‘) to VAT and 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 doesn’t have a business establishment in the Czech Republic, but only has the VAT number as an ‘Identifikovana osoba‘ and registration to 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 the Czech tax on profit. The company only has an obligation to keep track of the revenue for MOSS.

Additional services you might need:

  • Accounting services from 500 CZK / 20 EURO/ month
  • Tax consultation, per hour – from 1500 CZK / 60 EURO
  • Administrative assistance, per hour – from 700 CZK / 20 EURO
  • VAT registration (voluntary or mandatory) – from 10000 CZK / 400 EURO