Identifikovaná osoba (identified person) is a VAT status for businesses that are not VAT payers but carry out certain transactions with foreign counterparties. It is common among freelancers, e-shop owners and small companies.
When the status arises
You become an identified person if, without being a VAT payer, you:
- receive services from a supplier in another EU country where the place of supply is the Czech Republic;
- receive services or goods under the reverse charge mechanism;
- acquire goods from the EU above the annual limit (CZK 326,000);
- carry out certain other transactions with foreign companies.
The application is filed with the tax office within 15 days after you became an identified person. If you have started receiving services from the EU, do not delay — the status arises automatically, regardless of whether you file, and penalties are charged for delay.
How it differs from a VAT payer
| Parameter | Identified person | VAT payer |
|---|---|---|
| VAT on invoices to clients | not charged | charged |
| Reclaiming VAT on incoming invoices | no | yes |
| Reporting | for transactions where tax arose | regular returns |
| Threshold | for EU transactions | turnover above CZK 2 million |
A VAT payer reports regularly; an identified person only for periods in which relevant transactions occurred.
How to apply
The application is filed on the tax office form through the electronic system or your data box. After registration you receive a tax number with the CZ prefix, which you can verify in VIES. If needed we prepare and file the application and explain how to record the transactions.
You most often need the status when:
- you work for EU clients under a services contract and use foreign services (hosting, advertising, SaaS);
- you buy goods from suppliers in other EU countries;
- you plan to grow and are considering VAT payer registration.
