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Identifikovaná osoba

Identifikovaná osoba (half-payer of VAT)

What does “Identifikovaná osoba” mean in Czechia?

Identifikovaná osoba (identified person) is a status between not being a VAT payer and being a VAT payer. You do not become a full payer, but you get certain VAT duties.

When the status arises

you provide a service to a business in the EU;
🔴 you receive a service from abroad — typically advertising on Facebook or Google;
you buy goods from the EU for more than 326,000 CZK per year.

The most common situation is advertising. One advertising invoice from Facebook or Google, and you are already an identified person, without even knowing it.

What this means in practice

registration — 15 days;
tax return — by the 25th day of the month;
🔑 you do not charge your VAT — this does not affect prices for customers;
🔴 there is no right to deduct VAT — you cannot get back input VAT;
you do not need to submit a control report;
🔑 you can stay in the flat-rate tax regime.

Important. This is not a disaster trap, but a surprise trap: the status arises automatically, based on the transaction, and you are not warned about it. If you buy advertising on Facebook or Google with a Czech IČO (company identification number) — check if you are already an identified person.

Examples of use

I bought advertising on Facebook, and I became an identified person.

I bought an advertisement on Facebook and became an identified person.

The identified person is not entitled to deduct VAT.

An Identifikovaná osoba (identified person) does not have the right to deduct VAT.

Frequently asked questions

I bought an ad on Facebook. What now?

Getting a service from abroad is the most common way to become an identified person. The registration period is 15 days, and the tax return must be filed by the 25th. You do not charge VAT to your clients for this.

Will I be removed from the lump-sum tax system if I become an identified person?

No. This is an important exception: the flat-rate scheme is closed for VAT payers (plátců DPH), but an identified person is not a VAT payer — and can remain in the flat-rate scheme.