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Commentary

VAT grouping (Czech Republic)

13 Czech Republic

As noted above, corporate bodies established or having a fixed establishment in the Czech Republic and under common control may register for VAT as a VAT group and be treated, for VAT purposes, as a single taxable person.

There is no requirement for all members of a corporate group to join the VAT group, so the constituent members of the corporate group and the VAT group may be different.

Corporate bodies include

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