Taxera
Flag of Czech RepublicVAT groups Czech RepublicOptional, by applicationLast reviewed October 2026

VAT groups in Czech Republic: Skupina explained

A Czech VAT group becomes a VAT payer from 1 January of the following year if the application is filed by 31 October.

General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.

The regime

VAT group (skupina), section 95a of the VAT Act

Who can join

Persons who meet the group conditions and file the application on time.

How it works

Configure the group in Taxera → Prepare each member from ERP data → Consolidate at group level, with adjustments → Review the group total → File the group return

Key points and dates for Czech Republic

  1. 31 October
    Application deadline for the group to start on 1 January of the next year
  2. 1 January
    Start date of the group

What the group return covers

The group files one VAT return as a single taxpayer, from its start date.

What your ERP has to deliver

Taxera needs the VAT data of every member company code, tagged to the right group, so each member's figures can be prepared and then consolidated. Entities outside the group stay on the standard VAT return.

The process, step by step

ERP data (all members)
Taxera: member figures
Group consolidation and adjustments
Group total for filing

Practical insights

  • Plan the application well before 31 October.
  • Prepare the group's data from the first day of the new year.

Common pitfalls

  • Missing the application date.
  • Starting group reporting before the group is a VAT payer.

Linked obligations in Czech Republic

VAT returns: standard returns for entities outside the group
e-Invoicing and SAF-T: same ERP data, same integration

VAT groups Czech Republic: questions, answered

Official sources

Keep this guide

Download the Czech Republic VAT groups guide as a PDF. It has the same content as this page.

More VAT group guides

All VAT group countriesVAT groups GermanyVAT groups FranceVAT groups NetherlandsVAT groups BelgiumVAT groups ItalyVAT groups SpainVAT groups PolandVAT groups IrelandVAT groups LuxembourgVAT groups PortugalVAT groups RomaniaVAT groups LatviaVAT groups MaltaVAT groups United KingdomVAT groups SloveniaAll countries in the Tax Tracker

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