{"id":1382,"date":"2025-02-18T12:33:40","date_gmt":"2025-02-18T11:33:40","guid":{"rendered":"https:\/\/buhgalter-praga.cz\/?p=1382"},"modified":"2025-02-18T12:51:36","modified_gmt":"2025-02-18T11:51:36","slug":"kto-takaya-identifikovannaya-osoba","status":"publish","type":"post","link":"https:\/\/buhgalter-praga.cz\/en\/kto-takaya-identifikovannaya-osoba\/","title":{"rendered":"Who is an \"Identified Person - Identifikovan\u00e1 osoba\" and what you need to know if you are not a VAT payer"},"content":{"rendered":"<p>When working with international companies such as <strong>Meta (Facebook, Instagram), Google (ADS), Uber or Bolt taxi \/ food<\/strong>Entrepreneurs often encounter the concept of an \"identified person\". Let us examine who falls under this status, what obligations arise and what to do if you are not a VAT payer.<\/p>\n<h2><strong>Who is an identified person \/ \"Identifikovan\u00e1 osoba\"?<\/strong><\/h2>\n<h3><strong>What does this status mean?<\/strong><\/h3>\n<p>An identified person is a natural entrepreneur (\u017dL) or a legal person (s.r.o.) who is not a VAT payer (DPH) but is obliged to pay tax when receiving services from non-residents (foreign companies located outside the Czech Republic in the territory of the European Union.<\/p>\n<h3><strong>What's it for?<\/strong><\/h3>\n<p>This status is required if the company or entrepreneur <strong>receives services from foreign companies<\/strong>such as Meta, Google, Uber, Bolt, and others, who like to<strong>VAT to be paid (21% for 2025)<\/strong>\u00a0for promotional or service fees.<\/p>\n<h2><strong>In what cases does the need for registration arise?<\/strong><\/h2>\n<h3><strong>Advertising in Meta and Google<\/strong><\/h3>\n<p>If you advertise on Facebook, Instagram or Google Ads and you are not a VAT payer, you are <strong>are liable for VAT<\/strong> as an identified individual, there is essentially a need to register at that point, <strong>once you get the texture<\/strong> for the rendered service from another company located outside the Czech Republic in the EU territory.<\/p>\n<h3><strong>Working at Uber and Bolt<\/strong><\/h3>\n<p><strong>Drivers<\/strong>working through <em>Uber and Bolt<\/em>are also obliged to <strong>register as identified individuals and pay tax 21% DPH<\/strong>\u00a0for the services they provide.<\/p>\n<h2><strong>Legal justification for the status<\/strong><\/h2>\n<p>This status is governed by tax laws, according to which non-residents (e.g. Meta, Google) do not pay VAT in the country of the customer, and <strong>The obligation to pay falls on the recipient of the service<\/strong>.<\/p>\n<h2><strong>Procedure for registration of an identified person<\/strong><\/h2>\n<h3><strong>Submitting an application<\/strong><\/h3>\n<p>Registration is done online by submitting an application which can be found on the website <a href=\"https:\/\/adisspr.mfcr.cz\/pmd\/epo\/formulare\">fiscal<\/a> The completed application form is submitted through the \"datasheet\" at the tax office at the place of registration of the entrepreneur\/company.<\/p>\n<h3><strong>Timeframe for review<\/strong><\/h3>\n<p>Usually registration takes up to 10 working days, it may take a little longer, in case of prolongation we recommend to contact the tax office on this issue.<\/p>\n<h2><strong>Taxes and liabilities of the identified individual<\/strong><\/h2>\n<h3><strong>Tax rates<\/strong><\/h3>\n<p>The VAT rate for 2025 is 21%. It must be paid on the amount spent on advertising or received for the provision of services to you by other companies located in the EU outside the Czech Republic.<\/p>\n<h3><strong>Financial statements<\/strong><\/h3>\n<p>The identified individual is required to file tax returns and pay tax by the 25th day - monthly.<\/p>\n<h2><strong>How does the status of an identified individual differ from a VAT payer?<\/strong><\/h2>\n<ul data-spread=\"false\">\n<li><strong>Identified person<\/strong> pays VAT only on services rendered by non-residents.<\/li>\n<li><strong>VAT payer<\/strong> pays tax on all taxable transactions.<\/li>\n<\/ul>\n<h2><strong>How to pay taxes when working with Meta, Google, Uber, Bolt?<\/strong><\/h2>\n<p>It is recommended to record all Meta and Google payment transactions, as well as revenue from Uber and Bolt.<\/p>\n<p>Tax returns are filed once a month and tax is paid by the due date.<\/p>\n<h2><strong>Liability for failure to register<\/strong><\/h2>\n<p>Failure to register as an identified individual can lead to penalties and interest charges for unpaid VAT retrospectively.<\/p>\n<h2><strong>How to avoid mistakes when registering?<\/strong><\/h2>\n<ul data-spread=\"false\">\n<li>Consult an accountant for proper paperwork.<\/li>\n<li>Review your tax liabilities regularly.<\/li>\n<\/ul>\n<h2><strong>Conclusion recommendation<\/strong><\/h2>\n<p>If you partner with Meta, Google, Uber or Bolt and are not a VAT payer, <strong>Registration as an identified person is a mandatory requirement<\/strong>. This will help avoid fines and ensure that your business is run legally.<\/p>\n<h2><strong>Frequently Asked Questions (FAQ)<\/strong><\/h2>\n<p><strong>1. Do I need to register if I spend small amounts on advertising?<\/strong> Yes, the law does not set a minimum threshold.<\/p>\n<p><strong>2. How often do I need to file a declaration?<\/strong> Monthly, by the 25th of the following month.<\/p>\n<p><strong>3. Is it possible to work without registration?<\/strong> This threatens penalties and additional tax assessments, in case of an audit you will still be obliged to pay the tax that was not paid in time.<\/p>\n<p><strong>4. Who can help with the design?<\/strong> Accountant or tax advisor, feel free to contact us for assistance, always happy to help.<\/p>\n<p><strong>5. How do I pay the tax?<\/strong> The tax is paid through the bank account by the due date (by the 25th day of the following month)<\/p>","protected":false},"excerpt":{"rendered":"<p>\u041f\u0440\u0438 \u0440\u0430\u0431\u043e\u0442\u0435 \u0441 \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u043c\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f\u043c\u0438, \u0442\u0430\u043a\u0438\u043c\u0438 \u043a\u0430\u043a Meta (Facebook, Instagram), Google (ADS), Uber \u0438\u043b\u0438 Bolt taxi \/ food, \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0438 \u0447\u0430\u0441\u0442\u043e \u0441\u0442\u0430\u043b\u043a\u0438\u0432\u0430\u044e\u0442\u0441\u044f \u0441 \u043f\u043e\u043d\u044f\u0442\u0438\u0435\u043c &#171;\u0438\u0434\u0435\u043d\u0442\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u0430\u044f \u043e\u0441\u043e\u0431\u0430&#187;. \u0420\u0430\u0437\u0431\u0435\u0440\u0435\u043c, \u043a\u0442\u043e \u043f\u043e\u0434\u043f\u0430\u0434\u0430\u0435\u0442 \u043f\u043e\u0434 \u044d\u0442\u043e\u0442 \u0441\u0442\u0430\u0442\u0443\u0441, \u043a\u0430\u043a\u0438\u0435 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u0432\u043e\u0437\u043d\u0438\u043a\u0430\u044e\u0442 \u0438 \u0447\u0442\u043e \u0434\u0435\u043b\u0430\u0442\u044c, \u0435\u0441\u043b\u0438 \u0432\u044b \u043d\u0435 \u044f\u0432\u043b\u044f\u0435\u0442\u0435\u0441\u044c \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u043c \u041d\u0414\u0421. \u041a\u0442\u043e \u0442\u0430\u043a\u0430\u044f \u0438\u0434\u0435\u043d\u0442\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u0430\u044f \u043e\u0441\u043e\u0431\u0430 \/ &#171;Identifikovan\u00e1 osoba&#187;? \u0427\u0442\u043e \u043e\u0437\u043d\u0430\u0447\u0430\u0435\u0442 \u044d\u0442\u043e\u0442 \u0441\u0442\u0430\u0442\u0443\u0441? \u0418\u0434\u0435\u043d\u0442\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u0430\u044f [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1385,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1382","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-stati"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u041a\u0442\u043e \u0442\u0430\u043a\u0430\u044f \u201c\u0438\u0434\u0435\u043d\u0442\u0438\u0444\u0438\u043a\u043e\u0432\u0430\u043d\u043d\u0430\u044f \u043e\u0441\u043e\u0431\u0430 - Identifikovan\u00e1 osoba\u201d\u00a0 \u0438 \u0447\u0442\u043e \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e \u0437\u043d\u0430\u0442\u044c, \u0435\u0441\u043b\u0438 \u0432\u044b \u043d\u0435 \u044f\u0432\u043b\u044f\u0435\u0442\u0435\u0441\u044c \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u043c \u041d\u0414\u0421 | \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440 \u0432 \u041f\u0440\u0430\u0433\u0435<\/title>\n<meta name=\"description\" content=\"\u0418\u0434\u0435\u043d\u0442\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u0430\u044f \u043e\u0441\u043e\u0431\u0430 \u0432 \u0427\u0435\u0445\u0438\u0438 \u2014 \u0447\u0442\u043e \u044d\u0442\u043e &quot;Identifikovan\u00e1 osoba&quot;, \u043a\u043e\u043c\u0443 \u043d\u0443\u0436\u043d\u043e \u0438 \u043a\u0430\u043a\u0438\u0435 \u043e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u0438? 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